Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Comparability means using different accounting principles from year to year within a company.
B) Faithful representation means information must be verifiable,neutral and complete.
C) Relevant accounting information must be capable of making a difference in the decision.
D) In order for financial statements to be useful,the average user with a reasonable understanding of accounting concepts must be able to understand them.