The text identifies six ways to classify the major differences between Management and Financial Accounting. The statement "Past oriented $($reports on $2011$ performance prepared in $2012)"$ is an example of which of the following classes?

Question $4$Select one:

a$.$

primary users

b$.$

rules of measurement and reporting

c$.$

purpose of information

d$.$

focus and emphasis

e$.$

time span and type of reports