Which of the following statements is not an objective of financial reporting

Which of the following statements is not an objective of financial reporting?
A. Provide information that is useful in investment and credit decisions.
B. Provide information on the liquidation value of an enterprise.
C. Provide information about enterprise resources, claims to those resources, and changes to them.
D. Provide information that is useful in assessing cash flow prospects.

intermediate Accounting final examination acc421
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