Which of the Following Statements Is False

Which of the following statements is false?

A) Virtually any transaction that can be broken down into periodic cash flows utilizes the time value of money concept and can be reduced to present value, future value, and other equivalent values
B) The uses of present value in business decision making are limited.
C) Financial accounting information is useful because it helps investors, creditors, and other interested parties evaluate and control the business decisions of management.
D) Because present value is the economic form of valuation, financial accounting information must reflect present value if it is to be useful.