Which statement relates to verifiability? A. Enables users to identify and understand similarities in, and difference among, items. B. Information is available to decision-makers in time to be capable of influencing their decisions. C. Different knowledgeable and independent observers could reach consensus, although not necessarily complete agreement, that a particular depiction is a faithful representation. D. Financial reports are prepared for users who have a reasonable knowledge of business and economic activities and who review and analyze the information with diligence.