ASC Topic 235, Notes to Financial Statements a. Requires description of every accounting policy followed by a reporting entity.
b. Requires disclosure of the format for the statement of cash flows.
c. Provides a specific listing of all types of accounting policies which must be disclosed.
d. Requires description of all significant accounting policies to be included as an integral part of the financial statements.

d. Requires description of all significant accounting policies to be included as an integral part of the financial statements.

Explanation:

There are several accounting and valuation policies that a company can use when presenting its financial information for the year. Companies are meant to follow the policies that would most fairly represent their assets and liabilities.

When they pick these valuation methods, it is important that the people who study their financial statements know the valuation and accounting methods used so that they can understand the figures.

To this end, ASC Topic 235 requires that the company should include the significant accounting policies that it used as notes so that financial statement users understand how the company reached the figures it recorded.

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explanation:

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.