Question：According to the IASB Framework which of the following is not an objective of financial statements?

　　A. Helping to assess the going concern status of a business

　　B. Enabling users to assess the performance of management to aid decision making

　　C. Providing information regarding the performance of a business

　　D. Providing information regarding the financial position of a business

　　The correct answer is: Helping to assess the going concern status of a business.

　　Providing information regarding the financial position and performance of a business are primary objectives of financial statements. All classes of users require information for decision making