Which of the Following Documents Was the First to Be

Multiple Choice

Which of the following documents was the first to be based on an orientation toward user relevance?

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)