Which of These Statements About the Objective of General Purpose

Multiple Choice

Which of these statements about the objective of general purpose financial reports GPFRs) as contained in the IASBs Conceptual Framework is correct?

A) The entity perspective has been adopted when defining the objectives of GPFRs
B) The primary users of GPFRs are seen as being a diverse group including shareholders,creditors,regulators,members of the public,etc
C) GPFRs will generally satisfy user's needs for information
D) The IASB Conceptual Framework deliberately emphasises sustainability as an objective of GPFRs