Which of the following is 'not' an objective of financial reporting by a not-for-profit entity?

(A)Making decisions about the allocation of resources to those organizations.

(B)Assessing managements stewardship and performance.

(C)Evaluating an organizations economic resources, obligations, and effects of changes in those net resources.

(D)Account for the earnings ability of a business and how to improve operation for increasing earnings in future periods.