Enhancing qualitative characteristics of accounting information include each of the following except:

a. timeliness.
b. materiality.
c. comparability.
d. verifiability.

Except Materiality.

Explanation:

The qualitative characteristics of accounting information are divided into;

i. Fundamental ( Relevance (materiality) and faithful representation)

ii. Enhancing.

According to ACCA and IASB the fundamental characteristics has two major components; a. Relevance and b. faithful representation.

Relevance actually mean having material value. In accounting, a transaction has material value if it inclusion or omission can change the overall opinion of the financial statement from a profit to loss.