单选题

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.

【正确答案】 B

【答案解析】

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