An Account Principles Board Opinion Was Concerned with Disclosure of Accounting

An Account Principles Board Opinion was concerned with disclosure of accounting policies.A singular feature of this particular opinion is that it

A) Calls for disclosure of every accounting policy followed by a reporting entity
B) Applies to immaterial items whereas most opinions are concerned solely with material items
C) Applies also to accounting policy disclosures by not-for-profit entities,whereas most opinions are concerned solely with accounting practices of profit-oriented entities
D) Prescribes a rigid format for the disclosure of policies to be reported upon