单选题 According to the IFRS Framework, which of the following qualitative characteristics most likely indicates that different knowledge and independent observers would agree that the information presented faithfully represents the economic phenomena it purports to represent?
A. Verifiability.
B. Comparability.
C. Understandability.

【正确答案】 A

【答案解析】[解析] 财务报告的定性化特征包括以下两个：相关性(relevance)和公允陈述(faithful representation)。同时，还有另外4个提高相关性和公允陈述的特征，包括可比性(comparability)、可核查性(verifiability)、及时性(timeliness)和易懂性(understandability)。题目中，是关于可核查性的标准定义。