Which of the following is an objective of financial reporting by business enterprises?
A. Financial reporting should provide assurance that all liabilities of business enterprises will be paid.
B. Financial reporting should show the timing and amount of future cash dividends to potential investors.
C. The primary focus of financial reporting is information about the assets of the entity.
D. Financial reporting should provide information about the economic resources of an enterprise, the claims to those resources, and changes in those resources and claims to them.