According to ACCY200 readings, ASIC issues highlights on areas of financial reporting that reporting companies must consider when preparing their financial reports. Which of the following is NOT TRUE in regards to ASIC's advice to companies on areas to consider when preparing financial reports:

a.

The impact of government policies on climate and carbon emissions.

b.

The needs and demands of their investors.

c.

The changing and uncertain economic and market conditions.

d.

The impact of rising interest rates on cash flow calculations.