Choice "B" is correct. Interim financial statements emphasize timeliness by providing financial information based on actual performance to date and estimates prior to year end.
Choice "c" is incorrect. Interim financial statements do not emphasize verifiability. The extensive use of estimates in interim financial statements means that they are less verifiable. Interim financial statements emphasize timeliness over verifiability.
Choices "d" and "a" are incorrect. Relevance and faithful representation are primary qualitative characteristics, not enhancing qualitative characteristics.
