Question 13 (1 point) Which of the following gives the best description of the purpose of the financial statements as set out by the International Accounting Standards Board's (IASB's) Conceptual Framework for Financial Reporting? To deliver financial information about the reporting entity that is useful to users in making decisions relating to providing resources to the entity To deliver all information about the reporting entity that users require To fairly present the financial position, performance and changes in financial position of a business To deliver information about the value of the reporting entity to the users