Here are some qualitative characteristics of useful accounting information:

1. Predictive value

2. Neutral

3. Verifiable

4. Timely

Match each qualitative characteristic to one of the following statements.

(a) Accounting information should help provide accurate expectations about future events.

(b) Accounting information cannot be selected, prepared, or presented to favor one set of interested users over another.

(c) The quality of information that occurs when independent observers, using the same methods, obtain similar results.

(d) Accounting information must be available to decision-makers before it loses its capacity to influence their decisions.

Define full disclosure principle.