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 "confidentiality" criterion in CoBIT contradicts the "full disclosure" principle in the FASB conceptual framework.
B) The "reliability of information" criterion in CoBIT is most closely related to one of the secondary qualitative characteristics in the FASB conceptual framework.
C) Both A and B are true.
D) Neither A nor B is true.