单选题 An analyst can find a company's significant accounting methods and estimates in: A. only the footnotes. B. only the auditor's opinion. C. both the footnotes to the financial statements and Management's Discussion and Analysis.

【正确答案】 C

【答案解析】Companies that prepare financial statements under IFRS or U. S. GAAP must disclose their accounting policies and estimates in the footnotes and address those policies and estimates where significant judgment was required in Management' s Discussion and Analysis. The auditor's opinion discusses whether policies have been applied appropriately, but does not include the estimates and policies themselves.