Significant Changes to the Presentation of Financial Statements Are Currently

Significant changes to the presentation of financial statements are currently being developed by the IASB and FASB.Which of the following best describes the focus of these changes?

A) to better highlight the company's assets, liabilities and equity
B) to segregate the company's operating, financing and investing activities
C) to highlight the company's major business and financing activities
D) to increase the number of notes to be attached to financial statements