What does the term "accounting policies" refer to?

Accounting is a policy for a firm/company or an industry which is considered to have a notably high subjective element, and that has a material impact on the financial statements. These policies are often mandated to be described in detail in specific sections of a company's annual or quarterly reports. Using accounting policies and procedures is one method of creating the internal controls needed for a successful and compliant organization.

Eg :

• A clothing retailer accounting for inventory
• Bank's accounting for future unpaid loans
• A manufacturer or a store accounting for future returned items

A;

Principles, rules and procedures selected, and consistently followed, by the management of an organization (the accounting entity) in preparing and reporting the financial statements.

so answer would be all of the above

Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. (IAS8) 

means answer all of the above.

A.The measurement bases used by an entity.