The conceptual framework for financial reporting includes fundamental qualitative characteristics and enhancing qualitative characteristics. Which of the following istrueabout fundamental qualitative and enhancing qualitative characteristics?

a)Comparability refers to the ability to compare one set of financial statements to another.

b)Understandability means that different knowledgeable and independent observers will measure a transaction the same way.

c)Relevance has three important attribute completeness, neutrality, and freedom from material error.

D) Faithful representation means that the accounting information can make a difference to decision makers.