【每日一练】CFA 一级（2015年）

Question：

Notes to financial statements most likely include: 
A. a discussion of significant trends, events and uncertainties that affect the operating results. 
B. supplementary information about accounting policies, methods and estimates. 
C. an auditor's opinion as to the fair presentation of the financial statements. 
 

Answer = B 
The notes disclose information about the accounting policies, methods, and estimates used to prepare the financial statements.
 

CFA Level I
"Financial Statement Analysis: An Introduction," Elaine Henry and Thomas R. Robinson
Section 3.1.5

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