这知识点在哪里有提到？

问题如下：

Under International Financial Reporting Standards (IFRS), which of the following is most likely one of the general features underlying the preparation of financial statements?

选项：

A.

Understandability

B.

Timeliness

C.

Consistency

解释：

C is correct. Consistency is one of the general features underlying the preparation of financial statements based on IFRS.

A is incorrect. Understandability is one of the qualitative characteristics of financial statements under IFRS framework for the preparation and presentation of financial statements. It is not a general feature.

B is incorrect. Timeliness is one of the qualitative characteristics of financial statements under IFRS framework for the preparation and presentation of financial statements. It is not a general feature.