24- Moderating year-to-year fluctuations in income by shifting earnings from peak years to less successful periods is: A) Income smoothing, B) Quality of earnings. C) Relevance. D) Faithfull representation. 25-development that encounters the requests of the current without affecting the capacity of coming generations to encounter their own needs is: A- Social responsibility B-Corporate govemance C-Sustainability development D- None of the above 26-Sustainability reporting is also known as: A-Environmental Social and Govemance Reports B- Stakeholder Reports C-A and B D-None of the above