Which of the following is not a characteristic of managerial accounting

Multiple Choice

Information is used by internal parties.

Information is subjective, relevant, and future$-$oriented.

Reports are prepared as needed.

Reports are prepare ${?}^{\text{d}\text{i}\text{t}\text{a}\text{c}\text{c}\text{o}\text{r}\text{d}\text{i}\text{n}\text{g}to}$ to GAP.

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