The Two Primary Decision-Specific Qualities That Make Accounting Information Useful Are | MCQ Question Answer

The correct answer is (D), as Relevance and Reliability are the most primary qualities of accounting information in which Users of Financial Statements or Accounting Information are most interested as they need relevant and reliable information to make decision, i.e., whether to invest in the shares of company or not, the investors are interested in the relevant information i.e, dividend policy, return on equity, etc., and the reliable information i.e., the company paid dividend to its shareholders annually, company make payments regularly, etc.