Answer:
The correct answer is "Is information that is capable of making a difference in a business decision".
Explanation:
Relevance is the characteristic of the financial information of having a notorious, potential or real utility, for the purposes pursued by the different recipients of the financial information. Information is, therefore, relevant, when it is likely to influence user decision making. The relevance of an information implies that from its consideration differences can be established in a decision, helping users to make predictions about the consequences of past, present or future events, or to confirm or correct previous expectations.
