Financial reporting provides information that pertains to:

A. Business industries, rather than to individual enterprises or an economy as a whole or to members of society as consumers.

B. Individual business enterprises, industries, and an economy as a whole, rather than to members of society as consumers.

C. Individual business enterprises, rather than to industries or an economy as a whole or to members of society as consumers.

D. An economy as a whole and to members of society as consumers, rather than to individual enterprises or industries.