What is the quality of information that enables users to better forecast future operations?

A. Reliability

B. Materiality

C. Comparability

D. Relevance

One criticism not normally aimed at a balance sheet prepared using current accounting and reporting standards is

A. failure to reflect current value information.

B. the extensive use of separate classifications.

C. an extensive use of estimates.

D. failure to include items of financial value that cannot be recorded objectively.