Significant Changes to the Presentation of Financial Statements (Primary Financial

Multiple Choice

Significant changes to the presentation of financial statements (Primary Financial Statements Project) are currently being developed by the IASB. Which of the following best describes the focus of the changes?

A) to better highlight the company's assets, liabilities and equity
B) to segregate the company's operating, financing and investing activities
C) to highlight the company's major business and financing activities
D) to increase the number of notes to be attached to financial statements