A is corrent because verifiability and consistency (a component of comparability) are both enhancing qualitative characteristics relating to both relevance and faithful representation.
B is incorrect because per SFAC 8, both consistency and verifiability are enhancing qualitative characteristics that relate to both relevance and faithful representation.
C is incorrect because consistency is an enhancing quality that relates to both of the fundamental qualities of relevance and faithful representation.
D is incorrect because both consistency and verifiability are enhancing characteristics that relate to both of the fundamental qualities of relevance and faithful representation.
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