Which characteristic applies more to financial accounting than to managerial accounting?

A) primarily segmented reports
B) primarily quantitative information
C) Internal-decision focus
D) statement format determined by company information needs

Financial accounting focuses more on quantitative information such as financial statements, balance sheets and income statements to provide a summary of a company's financial performance. Managerial accounting, on the other hand, focuses more on internal decision-making and uses primarily segmented reports that provide more detailed information for management's use. The statement format for financial accounting is determined by generally accepted accounting principles (GAAP), while the statement format for managerial accounting is tailored to the specific needs of the company.