单选题 Which of the following is least likely a required financial statement disclosure according to the Financial Accounting Standards Board and the International Accounting Standards Board? A. A description of the entity including its domicile, legal form, and place of incorporation. B. Judgments made in applying accounting policies that may have a significant effect on the amounts reported in the financial statements. C. The liquidation values of equipment used in the production of goods and services for a firm that is expected to continue to operate in the foreseeable future.