Based on the key assumptions of financial reporting, which of the following should be excluded from financial reports? A : items that can be expressed in monetary units B : purchase of a vehicle for a manager's work use C : customer satisfaction and complaint reports D : transactions that occurred within the past year

Customer satisfaction and complaint reports should be excluded from financial reports.

Explanation:

Customer satisfaction and complaints report is a marketing report, it determines how the products and services provided by a company meet or exceed customer expectations. Customer expectitions are not the same for each customer, and can't be measured and registered in a financial report.

Financial reports are those comply certain assumptions such as:

Accrual assumption.

Consistency assumption.

Economic entity assumption.

Reliability assumption.

Time period assumption.

Among others.