在财务报表附注中,首先需要披露的是
A.是否遵循了企业会计准则和财务报表的编制基础
B.采用的会计政策和会计估计
C.对财务报表重要项目作进一步披露
D.未在会计报表中列示但十分有用的信息
正确答案是A
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