单选题 Which of the following statements about financial reporting standards is least accurate? Reporting standards : A. narrow the range within which management estimates can be seen as reasonable. B. make financial statements comparable to one another. C. are disclosed on Form 8 -K by publicly traded firms in the United States.

【正确答案】 C

【答案解析】Reporting standards ensure that the information is "useful to a wide range of users", including security analysts, by making financial statements comparable to one another and narrowing the range within which management' s estimates can be seen as reasonable. Securities & Exchange Commission Form 8 K addresses acquisitions, divestitures, etc. and not reporting standards.