The FASB determined that the objective of general-purpose financial reporting is to provide:

Select one: a. mainly cash flow information about a company that is useful to external users in making decisions in their capacity as capital providers b. financial information about a company that is used by government regulators for taxation c. financial information about a company that is useful to investors, lenders and other creditors d. financial information about a company that is useful to internal users in making decisions in their capacity as capital custodians