Which description of the objective of financial statements is most accurate The objective of financial statements is:（）
A. to provide securities analysts with objective data about a firm’s financial prospects.
B. to provide a wide range of users with information about a firm’s financial prospects.
C. to provide economic decision makers with useful information about a firm’s financial performance and changes in financial position.
参考答案：C
解析：
The objective of financial statements is to provide economic decision makers with useful information about a firm’s financial performance and changes in financial position. Assessing its prospects is the responsibility of analysts. Financial statements fall under the purview of the FASB in the US, not the IASB. The SEC does not set the objectives of financial statements, it is a regulatory authority.