Which Statement Best Explains the Concept of "Representational Faithfulness

Which statement best explains the concept of "representational faithfulness"?

A) Transactions should be recorded in accordance with their substance rather than their legal form.
B) Transactions should be recorded in accordance with their legal form rather than their substance.
C) Transactions should be recorded accurately and completely to be useful to financial statement users.
D) Transactions should be recorded using the rules and guidelines provided in the accounting standards.