The FASB's Conceptual Framework Does Not Include Which of the Following

Multiple Choice

The FASB's conceptual framework does not include which of the following as financial reporting objectives?

A) Provide information useful for making rational investment and credit decisions.
B) Provide information to help current and potential investors and creditors assess the amount, timing, and uncertainty of past cash flows.
C) Provide information about the economic resources of a firm and the claims on those resources.
D) Provide information about a firm's operating performance during a period.
E) Provide information about how an enterprise obtains and uses cash.