Which of the Following Is Not a Likely Benefit of Including

Multiple Choice

Which of the following is not a likely benefit of including a highlights statement in the annual report of a business?

A) It provides unskilled readers of the report with a simple summary of key financial indicators
B) The statement is regarded by many readers as being highly informative
C) Performance indicators can be calculated and then clearly set out in the highlights statement
D) Management can select what items are to be included in the report