Which of the following is NOT a characteristic of a high quality balance sheet:

a.It should provide a complete and fair portrayal of all of the firm's obligations at a point in time, including the present value of long-term liabilities for future payments.

b.It should portray the economic resources that can be reasonably expected to generate future economic benefits.

c.It should eliminate measurement error and bias.

d.It should be realistic in terms of accounting numbers.