问题
单项选择题
For accounting information to be useful for an analyst, it should be reliable. Which of the following is least likely a characteristic of reliability（）
A. Predictive value.
B. Substance over form.
C. Representational faithfulness.
答案
参考答案：A
解析：
Reliability refers to information that presents substance over form (the economic reality of a transaction or event, not just its legal form) and has representational faithfulness (it is what it is reported to be). Reliable information should also reflect neutrality in that it is unbiased. Predictive value is not a characteristic of reliability; it is associated with the relevance of accounting information.