Hello akshay below are attributes of good FRF , these are tricky MCQs
42 — Accuracy is used for Financial Statements and not FRF
43 — Relevance is used for FRF others are for financial statements
Required attributes (C-R2UN) for good FRF
Completeness
That information that could affect conclusions are not omitted.(Eg if contingent liabilities & proposed dividend is not covered, users will find it difficult to value shares) 
Relevance
That the information provided is relevant to the nature of the entity.(Eg Use of COGS for banking is not relevant)
Reliability
In that the information, should reflect substance over legal form (It should support it like in AS 1 & application by different practitioners will results in reasonably consistent measurement / presentation / disclosure.(Eg Depreciation formula in which RV is not reduced from cost is will unreliable, Further it should not be ambiguous such that accountants are getting different interpretations and results or weird technique of using random numbers to select accounting methodology)  
Understandability
In that the information in the is clear (Segregated) and comprehensive (all required points) and not ambiguous(Eg debtors & provision for doubtful debt should be netted & shown at one place)
Neutrality
In that it contributes to information in the financial statements that is free from bias.(Eg Losses should be postponed till required to pay and income should be    booked as we get sale confirmation is not neutral)