17. The conceptual framework includes all of the following except a. objectives of financial reporting b. elements of financial statements c. statement presentation and analysis d. qualitative characteristics 18. Which one of the following is not an objective of financial reporting according to the conceptual framework? a. To provide information that will increase the value of the company b. To provide information in assessing future cash flows c. To provide information that is useful for making investment and credit decisions d. To provide information that identifies economic resources, the claims to those resources, and the changes in those resources and claims 19. Accounting information is relevant if it a. has either predictive or feedback value. b. is consistently presented from year to year. c. is verifiable. d. is neutral