Which of the following is true regarding the comparison of managerial to financial Accounting?

A、 Managerial accounting is generally more precise.
B、 Managerial accounting has a past focus and financial accounting has a future Focus.
C、 The emphasis on managerial accounting is relevance and the emphasis on Financial accounting is timeliness.
D、 Managerial accounting need not follow generally accepted accounting principles (GAAP) while financial accounting must follow them.