Which of the Following Is/are True Regarding the "Reliability" of a Reported

Which of the following is/are true regarding the "reliability" of a reported amount?

A) that the amount corresponds to what it purports to represent
B) is reasonably free from error and bias in the sense that multiple independent measurers would agree on the amount.
C) neither U.S.GAAP nor IFRS specifies what amount of reliability is "sufficient," suggesting that this judgment is context-specific and subjective, not quantifiable.
D) Answers a, b, and c are correct.
E) None of these answer choices is correct.