The information provided by financial reporting pertains to:

(a) individual business enterprises, rather than to industries or an economy as a whole or to members of society as consumers.

(b) individual business enterprises and an economy as a whole or to members of society as consumers.

(c) individual business enterprises and n economy as a whole, rather than to industries or to members of society as consumers.

(d) individual business enterprises, industries and an economy as a whole, rather than to members of society as consumers.