The FASB and IASB Joint Conceptual Framework Differs from the U.S.conceptual

The FASB and IASB joint conceptual framework differs from the U.S.conceptual framework in that:

A) The joint conceptual framework identifies the concept of representational faithfulness as an element of reliability in determining useful information
B) The joint conceptual framework identifies the concept of representational faithfulness as an element of relevance in determining useful information
C) The joint conceptual framework excludes representational faithfulness from the determination of useful information
D) The joint conceptual framework considers representational faithfulness as a foundational element of useful information