B is corrent. ASC Topic 280 does not require disclosures about the term chief operating decision maker, and specifically states that this term identifies a function, not necessarily a manager with a specific title. A is incorrect. ASC Topic 280 does not require disclosures about the term chief oprating decision maker, and specifically states that this term identifies a function, not necessarily a manager with a specific title. C is incorrect. ASC Topic 280 does not require disclosures about the term chief oprating decision maker, and specifically states that this term identifies a function, not necessarily a manager with a specific title. D is incorrect. ASC Topic 280 does not require disclosures about the term chief oprating decision maker, and specifically states that this term identifies a function, not necessarily a manager with a specific title.
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