Information in a Company's Financial Statements Is Considered to Be

Information in a company's financial statements is considered to be reliable when it:
I is relevant to the decision making needs of users
II represents faithfully the financial position,financial performance and cash flows of the entity;
III is neutral
IV is prudent
V reflect the economic substance of transactions,other events and conditions

A) I,II,III and IV only
B) II,III,IV and V only
C) II,III and IV only
D) I,II,III,IV and V