The following statements relate to financial accounting or to cost and management accounti

ng: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct？

A、(i) and (ii) only

B、(i) and (iii) only

C、(ii) and (iii) only

D、(i), (ii) and (iii)