IASB के वैचारिक ढांचे (Conceptual Framework) के अनुसार उपयोगी वित्तीय जानकारी की एक मौलिक गुणात्मक विशेषता (fundamental qualitative characteristic) निम्नलिखित में से कौन सी है?

According to the Framework for the Preparation and Presentation of Financial Statements, the primary objective of financial statements is to:

Measuring inventory at the lower of cost and net realizable value (NRV) primarily ensures that assets are not overstated, which aligns with which qualitative characteristic under the IFRS Conceptual Framework?