单选题 Which of the following is NOT a qualitative characteristic accounting information must possess in order to provide useful information to an analyst?

A、

A. Relevance.
B、

B. Believability.
C、

C. Comparability.

【正确答案】 B

【答案解析】Qualitative characteristics that accounting information must possess under Statement of Financial Accounting Concepts (SFAC) include relevance, reliability, timeliness, consistency, materiality, and comparability. Believability is not one of the factors.