What are the three scenarios that would result in detailed disclosure of the accounting methods used?

Detailed disclosure of accounting methods is typically required in three scenariOS: first, when preparing financial statements in accordance with generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS); second, when a company undergoes a significant transaction, such as a merger or acquisition, necessitating clarification of accounting practices; and third, when there are changes in accounting policies or estimates that could materially impact the financial results, which must be transparently communicated to stakeholders.