Which of the Following Is False

Which of the following is false?

A) Relevance is the qualitative characteristic of accounting information that says the information would make a difference in a user's decision.
B) Trade receivables would normally be classified as a current asset.
C) Accumulated depreciation would normally appear in the income statement.
D) The matching principle holds that all expenses incurred in the earning of revenue should be recognized in the same period as the revenue earned.