Which of the following statements is correct? According to the IASB’s Framework, the four principal characteristics of financial statements are: a) Relevance, timeliness, reliability, comparability....

According to the IASB’s Framework, the four principal characteristics of financial statements are:

a) Relevance, timeliness, reliability, comparability.

b) Understandability, relevance, reliability, comparability.

c) Understandability, relevance, consistency, comparability.

d) Relevance, comparability, reliability, consistency.