In selecting the appropriate method of recognizing revenue, which of the following qualitative characteristics of useful accounting information is paramount to the decision?

A) understandability
B) decision usefulness
C) relevance
D) reliability

The paramount qualitative characteristic in selecting the appropriate method of recognizing revenue is relevance. This means that the information provided must be capable of making a difference in the decision-making process of users. The method must reflect the substance of the transaction and economic reality. While reliability is important, it is secondary to relevance in this context. Understandability and decision usefulness are also important, but not as crucial as relevance in this case.