D is corrent. Per ASC Topic 280, the method chosen for determining what information to report is referred to as the management approach. A is incorrect. Per ASC Topic 280, the method chosen for determining what information to report is referred to as the managment approach. A is incorrect. Per ASC Topic 280, the method chosen for determining what information to report is referred to as the managment approach. C is incorrect. Per ASC Topic 280, the method chosen for determining what information to report is referred to as the managment approach.
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