[单选题]
Which of the following is correct concerning financial statement disclosure of accounting policies?
A .Disclosure of accounting policies is an integral part of the financial statements.
B .The format and location of accounting policy disclosures are fixed by generally accepted accounting principles.
C .Disclosures should be limited to principles and methods peculiar to the industry in which the company operates.
D .Disclosures should duplicate details disclosed elsewhere in the financial statements.
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