Which of the following is not an objective of financial statements?

Select one:

a.To enable outsiders to access stewardship of management.

b.To provide information to users that is useful for making and evaluating decisions about the allocation of scares resources.

c.To enable reporting entities to demonstrate accountability between the entity and those parties to which the entity is deemed to be accountable.

d.To help managers to maximise their own wealth and the wealth of the shareholders.