question IASB

1.The IASB’s Conceptual Framework for Financial Reporting gives four enhancing qualitative charateristics.What are these four characteristics ?
A. Consistency , understandability , faithful representation , substance over form
B. Accruals basis , going concern concept , consistency , true and fair view
C. Faithful representation , comparability , understandability , relevance
D. Comparability , timeliness , understandability , verifiability

2.Which one of the following is not a qualitative characteristic of financial information according to the Conceptual framework for Financial Reporting ?
A. Going concern
B. Relevance
C. Timeliness
D. Accruals

What is the answer and explaination ?