单选题 Which of the following statements concerning the notes to the audited financial statements of acompany is least accurate? Financial statement notes: A. provide information about accounting methods used by the company. B. contain information about contingent losses that may occur. C. include management' s assessment of the company' s operating performance and financial results.

【正确答案】 C

【答案解析】Management' s perspective on the company' s results is provided in the Management' s Discussion and Analysis supplement to the financial statements. Financial statement notes (footnotes) provide information about matters such as the company' s accounting methods and assumptions, contingencies, and acquisitions and disposals.