Which of the following statements is/are correct?

(i) There is a general agreement that one general-purpose financial statement can meet the needs of users.

(ii) Preparers of general-purpose financial statements tend to regard long-term lenders as the single primary user of information provided.

(iii) The IASB’s Conceptual Framework bases its support of general-purpose financial statements on the assumption that all users are interested in the financial performance of the reporting entity.

Is it

(a) (i) only

(b) (ii) only

(c) (iii) only

(d) (i) and (iii)