Robles Manufacturing has eight different accounting policies that they need to disclose in their financial statements as well as a statement of the risks, uncertainties, and estimates they used to calculate account values. The best way for Robles to disclose this information is to .

The correct answer is a Summary of Significant Accounting Policies.

Explanation:

An accounting policy is a set of specific principles, rules and procedures that are adopted by an entity to prepare and carry out the accounting statements or documents. Therefore, the existence of accounting policies is due to the fact that international standards-issuing agencies, and the country-specific accounting plans (which tend to establish the standards issued by those bodies), leave some freedom. That is, in various aspects, entities can choose between different options when presenting their financial statements. In addition, there may be cases that are not regulated by the rules.

include a summary of significant accounting policies with the financial statements.

Explanation:

The summary of significant accounting policies is a separate section that is included with the financial statements of a company. The SEC requires public corporations to include a summary of significant accounting policies as additional notes to financial statements. This summary describes the key accounting policies followed by the corporation's accounting department and by its external auditors. Both the GAAP and the IFRS require that companies include this summary, even if they are not publicly traded, but the legal obligation comes from the SEC.