Which ONE of the following statements describes a qualitative characterist ic of faithful representation?
A.
Revenue earned must be matched against the expenditure incurred in earning it
B.
Having information available to decision-makers in time to be capable of influencing their decisions
C.
The presentation and classif i cation of items in the financial statements should stay the same from one period to the next
D.
Financial information should be complete, neutral and free from error