Which of the following is not a limitation of financial statements —

(A) Financial statements are essentially interim reports and therefore, cannot be final because the final gain or loss can be computed only at the termination of the business

(B) The values ascribed to the assets presented in the statements depend upon the standards of the person dealing with them

(C) Financial statements fail to bring out the significance of non-financial factors

(D) Financial statements serve as a useful guide for the stakeholders of the company.