ACCAF3基礎(chǔ)測(cè)試題：purposeoffinancialreporting
Question：According to the IASB Framework which of the following is not an objective of financial statements?
A. Helping to assess the going concern status of a business
B. Enabling users to assess the performance of management to aid decision making
C. Providing information regarding the performance of a business
D. Providing information regarding the financial position of a business
The correct answer is: Helping to assess the going concern status of a business.
Providing information regarding the financial position and performance of a business are primary objectives of financial statements. All classes of users require information for decision making
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