The term "Class A Accounting" as it is used by the researcher Christopher Nobes refers to:
a) conservative accounting systems.
b) the most efficient accounting systems.
c) accounting systems that primarily serve external shareholders.
d) accounting systems developed primarily for creditors and taxing authorities."

B. accounting systems that primarily serve external shareholders

Explanation:

External shareholders refers to a group of people who do now work within the company but own ownership of the company. (through the purchase of its stock).

In general, external shareholder does not have as much knowledge about company's operation like the people who work in the company.

Because of it, special type of accounting was made to accommodate them. Class A accounting contains some additional information to help them understand the business in a more simple way.

answer; ///blank(1); rate-buster; blank(2) systematic soldiering;