In June 2009,in Relation to the IASB/FASB Joint Conceptual Framework

In June 2009,in relation to the IASB/FASB joint conceptual framework project,one exposure draft relating to the objectives and qualitative characteristics has been issued.Which of these is not a key issue raised by the exposure draft?

A) The entity vs proprietorship perspective
B) Measurement of assets
C) The primary user group of general-purpose financial reports
D) The objective of financial reporting,particularly the place of stewardship.