Which statement is incorrect concerning the qualitative characteristic of relevance?

(a) The relevance of information is affected by its nature and materiality.

(b) To be useful, information must be relevant to the decision making needs of users.

(c) Information about financial position and past performance is frequently used as basis for predicting future financial position and performance and other matters such as dividend and wage payments and ability of the enterprises to meet its financial commitments as they fall due.

(d) The predictive and confirmatory roles of information are not interrelated.