115-Assume that you are a consultant in a private accounting firm that provide consultancy to the companies by charging fee. There is seminar where you are given the task to

115-Assume that you are a consultant in a private accounting firm that provide consultancy to the companies by charging fee. There is seminar where you are given the task to explain the main purpose of the conceptual framework related to financial statements only. So, which of the following points you will choose to present?

a. It s in international accounting standard board in overall development
b. It s in setting national standards in developing countries
c. It s auditor about making any opinion about various statements
d. All of the options