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【单选题】
根据《企业会计准则——基本准则》的规定，下列不属于会计信息质量要求内容的是（）。A.
企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不以交易或者事项的法律形式为依据
B.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项
C.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用
D.
企业应当以权责发生制为基础进行会计确认、计量和报告
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