单项选择题
The IASB’s Framework for the Preparation and Presentation of Financial Statements gives qualitative characteristics that make financial information reliable.
Which of the following are examples of those qualitative characteristics?
(1) Accruals
(2) Faithful representation
(3) Going concern
(4) Neutrality
A.1 and 2
B.2 and 4
C.2 and 3
D.1 and 4