A major reason why you need to identifv related-party transactions is: A. Related party transactions are always fictitious transactions B. Transactions to/from related parties, receivables from related parties, and payables to related parties are not allowed to be included in a company's income statement and balance sheet C. Transactions to/from related parties, receivables from related parties, and payables to related parties are required to be disclosed in the financial statements D. Related party transactions rarely related to any of the management assertions