The Term 'Special Purpose Financial Statements' Refers to the Fact

Multiple Choice

The term 'special purpose financial statements' refers to the fact that the information in the reports is:

A) available only to external users who require specialised information.
B) useful for special purposes but not in making specific decisions.
C) prepared for users who have specialised needs and have the authority to obtain the required information.
D) prepared to provide general information for use by internal users only.