match the correct discipline with each characteristic:

- A. B.	Directed toward internal users
- A. B.	Directed toward external users
- A. B.	Focused on the future
- A. B.	Focused on the past
- A. B.	Prioritize relevance
- A. B.	Prioritize timliness
- A. B.	Prioritize objectivity
- A. B.	Prioritize precision
- A. B.	Companywide
- A. B.	Focused on smaller components such as segments, divisions or product lines
- A. B.	Non-regulated
- A. B.	Regulated by the SEC, required to follow GAAP for public reporting

A.	Managerial accounting
B.	Financial accounting