The CoBIT Framework Identifies Seven Information Criteria; the FASB Conceptual

Multiple Choice

The CoBIT framework identifies seven information criteria; the FASB conceptual framework includes four qualitative characteristics of accounting information, as well as several assumptions, principles and constraints. Which of the following statements about them is most true?

A) The "effectiveness" criterion in CoBIT is related to the primary qualitative characteristic of "relevance" in the FASB conceptual framework.
B) The "cost effectiveness" constraint in the FASB conceptual framework and the "effectiveness" criterion in CoBIT express the same idea in different ways.
C) Both A and B are true.
D) Neither A nor B is true.