16. You have just graduated from ECC and your lecturer, Mr. Dwight Sommers will be delivering a speech at the annual Chartered Accountants Banquet. He invites you to the function and whilst you are seated in the audience a student from a high school has a passion for accounting. The student then asks you 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. Providing information regarding the financial position of a business C. Providing information regarding the performance of a business D. Enabling users to assess the performance of management to aid decision making