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The IASB's Framework for the Preparation and Presentation of Financial Statements gives five qualitative characteristics which make financial information reliable. What are these five characteristics? A. Faithful representation, neutrality, substance over form, completeness, consistency B. Accruals basis, going concern concept, consistency, prudence, true and fair view C. Substance over form, faithful representation, neutrality, prudence, completeness D. Prudence, consistency, understandability, faithful representation, substance over form |