单选题 According to the IASB, which of the following least accurately describes financial reporting? Financial reporting : A. provides information about changes in financial position of an entity. B. provides information about the financial performance of an entity. C. uses the information in a company's financial statements to make economic decisions.

【正确答案】 C

【答案解析】The role of financial reporting is described by the International Accounting Standards Board (IASB) in its" Framework for the Preparation and Presentation of Financial Statements" : The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions. Using the information in a company' s financial statements to make economic decisions is financial analysis, not financial reporting.