The enhancing qualitative characteristic of understandability means that information should be understood by:
a. cpas.
b. those who are experts in the interpretation of financial information. c. those who have a reasonable understanding of business and economic activities.
d. financial analysts.

It is those who have a reasonable understanding of business and economic activities.

Explanation:

Financial information are produced for the information of the users in order to  enhance their decision making ability.

In order to enhance understandability of the users, financial information should  include all the necessary disclosures and be presented in a clear terms such that  those who have a reasonable understanding of business and economic activities with little or no assistance f from a financial experts, can read and understand.

government control and resources

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.