Which of the Following Documents Defined Accounting as a Service

Multiple Choice

Which of the following documents defined accounting as a service activity whose function is "to provide quantitative information... that is intended to be useful in making economic decisions"?

A) "Objectives of Financial Statements" (Trueblood Committee Report)
B) "Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises" (APB Statement 4)
C) "A Statement of Basic Accounting Theory" (ASOBAT)
D) "Statement of Accounting Theory and Theory Acceptance" (SATTA)