Answer:

two characteristics must accounting information have to be useful are

( 1) Relevant

(2) Reliable

Explanation

Accounting information  is useful for decision making,  when such information are  relevant and reliable. In general one can say that, useful information will possess both qualities.

Example

Suppose we take example of net income & its components .this informqation should relevant and reliable because it has the feedback value to investors and investor can calculate expectations about future cash generating ability  of the company