Which of the Following Actions Best Describes the Qualitative Characteristic

Multiple Choice

Which of the following actions best describes the qualitative characteristic 'relevance'?

A) The financial report of KMC Ltd was audited by one of the Big 4 four accounting firms.
B) DGC omitted a sales transaction equal to 10.5% of its accounts receivable.
C) MCB Ltd and DGC Ltd both use accelerated depreciation method.
D) GEP Ltd did not revalue its intangible assets because it was difficult to obtain the fair value of the assets.