Answer:
The correct answer is letter "B": exchange rates.
Explanation:
Financial Statements are a picture of the company's financial health for a given period of time at a given point in time. The Financial Statements provide a collection of data about a company's financial performance, its current conditions and its cash flows.
When providing the Financial Statements to investors, the language, currency, and exchange rate of the transactions of the firm are the main areas that concern the potential stockholders.
