45. What are the qualitative characteristic of financial statements according to the Framework? A. Qualitative characteristics are broad classes of financial effects of transactions and other events. B. Qualitative characteristics are the attributes that make the information provided in financial statements useful to others. C. Qualitative characteristics measure the extent to which an entity has complied with all relevant Standards and Interpretations. D. Qualitative characteristics are non-quantitative aspects of an entity's position and performance and changes in financial position