Which of the Following Is False

Multiple Choice

Which of the following is false?

A) A company's statement of financial position should only include the assets that it owns
B) An asset is a resource controlled by the enterprise as the result of past events from which economic benefits are expected to flow
C) A company's statement of financial position should include all the assets that it controls
D) A company's statement of financial position may include financial assets, including shares it owns in another company