Which of the Following Statements Is NOT Characteristic of the Qualitative

Which of the following statements is NOT characteristic of the qualitative characteristics of useful accounting information?

A) Comparability is concerned with different companies using the same accounting methods.
B) Trade-offs are often necessary in evaluating relevant versus reliable information.
C) All external and internal events must be fully disclosed in the accounting system.
D) The full disclosure policy should be followed in all situations that would make a difference to financial statement users.