Final answer:
The summary of significant accounting policies usually discusses the depreciation methods used among other accounting practices. Other options like bribery, subsequent events, or loans to executives are significant but not usually part of this summary.
Step-by-step explanation:
The subject being discussed in the summary of significant accounting policies is most likely to be the depreciation methods used by the company. The summary of significant accounting policies is a section included in the notes to the financial statements where a company discloses its accounting policies. These policies may include revenue recognition, inventory valuation methods, and depreciation methods. It is essential for readers of financial statements to understand these policies in order to appreciate how a company’s financial performance and position are presented.
The other options provided, such as bribery committed by a salesperson, an important event that happened after the financial statements were issued, or a loan made by the company to the CEO, are significant but would not typically be discussed in the summary of significant accounting policies. Instead, these topics would likely be addressed in other sections of the financial disclosures or the notes to the financial statements.