Final answer:
Managerial accounting information provides information to the company's management team, is more willing to sacrifice reliability for relevance, and has future-oriented aspects.
Step-by-step explanation:
Managerial accounting information refers to the financial information that is used by the management team of a company to make decisions and control operations. It focuses on the internal needs of the organization and provides information that is not typically shared with external parties.
Characteristic A is correct because managerial accounting information is specifically designed to serve the needs of the company's management team, providing them with timely and relevant information for decision making.
Characteristic C is also correct because managerial accounting information is more concerned with providing relevant information rather than strict adherence to reliability, as opposed to financial accounting.
Therefore, the correct answer is D: All of the answers describe characteristics of managerial accounting information.