The ima standard that includes disclosing all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendations

credibility

Explanation:

Institute of Management Accountants (IMA) is a voluntary member association that includes both accountants and financial professionals. IMA standards include:

Competence : Enhance professional knowledge and skills, perform duties in accordance to laws, make accurate and timely recommendations, and manage risk. Confidentiality: Information should be confidential unless legally required, and refrain from using confidential information in illegal or unethical ways. Integrity. Avoid conflicts of interest, do not engage conducts that prevent ethical performance, and place ethics and integrity above personal interests.Credibility: Provide all relevant information that could influence the interpretation and understanding of financial reports, report  deficiencies in information, and communicate professional limitations that could affect responsible performance.

16 quarters