14-The financial reporting that provides the same set of information to all of the groups of users, is: A) Interational accounting B) SPFR C) GPFR D) None of the above 15- The financial reporting that provides special set of information to each group of users, is: A) Interational accounting B) SPFR C) GPFR D) None of the above 16- The research area which aims at answering the question of the usefulness of accounting information in the market place, is: A) Capital markets research B) Capital markets based research in accounting C) Positive theory D) Both A and B