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Which of the following is NOT a feature of financial statements?

CUET UG 2025 — Accountancy Financial Statements

2025mcqeasy

Which of the following is NOT a feature of financial statements?

Official previous-year question

Held on 27 May 2025 · Verified 13 Jul 2026.

Options

  1. A

    To provide information about the earning capacity of the business

  2. B

    To provide information about cash flows

  3. C

    To judge effectiveness of management

  4. D

    Not disclosing accounting policies

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