Which of the Following Documents Was the First to Address

Multiple Choice

Which of the following documents was the first to address the issue of user objectives extensively?

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)