请解释一下其他两个选项

问题如下：

Webster’s industry analysis leads her to believe that innovations have caused some of the BIG Industrial’s inventory to become obsolete. Webster expresses concern to Dodd that although the notes to the financial statements for BIG Industrial are informative about its inventory cost methods, its inventory is overstated.

Webster’s concern about BIG Industrial’s inventory suggests poor reporting quality, most likely resulting from a lack of:

选项：

A.

completeness.

B.

clear presentation.

C.

unbiased measurement.

解释：

Webster is concerned that innovations have made some of BIG Industrial’s inventory obsolete. This scenario suggests impairment charges for inventory may be understated and that the inventory balance does not reflect unbiased measurement.