Under the IFRS Framework, What General Information Is Useful for the Decision

Under the IFRS Framework, what general information is useful for the decision making needs of lenders and investors?

A) Information prepared on the cash basis of accounting.
B) Information and changes in information relating to the entity's resources and claims against those resources.
C) Financial performance resulting from a company's operating activities.
D) Information on the company's equity and share structure.

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