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B is corrent. SFAS 117 establishes standards for general-purpose external financial statements. This statement focuses on the basic information of the organization as whole as to enhance the relevance, understandability, and comparability of the financial statements by the external users. Thus, this answer is correct since the overall objective is the enhancement of the basic information.
A is incorrect because it focuses on basic information for the organization as a whole. 
A is incorrect because it focuses on basic information for the organization as a whole. 
D is incorrect because it focuses on basic information for the organization as a whole.