Question 10 Which of the following is an enhancing qualitative characteristic of useful financial information as identified by the IASB's Conceptual Framework for Financial Reporting? A Relevance OB. Completeness OC Faithful representation D. Verifiability Question 15 Which of the following best defines a non-current liability? O A. A liability that is not currently be used within the company to generate benefit OB. A liability that falls due for repayment within 12 months of the year-end OC. A liability that falls due for repayment after more than 12 months from the year-end OD. A liability where the company is uncertain they will be required to repay it