Which of the Following Factors Should Be Considered in Order

Multiple Choice

Which of the following factors should be considered in order to determine whether an entity is a reporting entity when it is not obvious that users exist who would be dependent on the financial reports of the entity?

A) separation of management from those with economic interest in the entity
B) economic or political importance/influence
C) financial characteristics
D) separation of management from those with economic interest in the entity and economic or political importance/influence