Choice "C" is correct. Timeliness, understandability, comparability and verifiability are characteristics that enhance the usefulness of information that is relevant and faithfully represented.
Choice "d" is incorrect. Neutrality is not an enhancing qualitative characteristic. It is a key component of faithful representation.
Choice "b" is incorrect. Materiality is not an enhancing qualitative characteristic. It is a key component of relevance.
Choice "a" is incorrect. Completeness is not an enhancing qualitative characteristic. It is a key component of faithful representation.
