The use of accounting information as a tool to communicate without providing any influence that would sway a decision is called

neutrality.

Explanation:

Information contained in the financial statements must be free from bias. It should reflect a balanced view of the affairs of the company without attempting to present them in a favored light. Information may be deliberately biased or systematically biased.  It is important accounting concept, which means that financial data presented in the financial statements must be clear. It has to be ensured that users without any specific accounting knowledge and specific education are able to understand the information, which is provided.  In case there are certain difficult or complex items included in the financial statements, they should be explained in the notes to the financial statements. he other two accounting concepts applicable to preparation of financial statements is relevance and reliability. The essence of this concept is that only relevant information, which might be useful for the users of financial statements should be presented thereof. Information presented in the financial statement also should be reliable.  All economic substance of the event, transaction must be reflected. Financial statements must include complete records about the business, its results of operations, assets and liabilities and equity.

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