The Consistency Doctrine primarily aims to enhance what aspect of financial reporting?

The Consistency Doctrine focuses on ensuring that the same accounting principles and methods are applied consistently over time within the financial reporting of an entity. This consistency allows for comparisons of financial statements across different periods, making it easier for users of the financial statements, such as investors and analysts, to identify trends, assess performance, and make informed decisions.

By adhering to the Consistency Doctrine, companies help to enhance the comparability of their financial statements, which is crucial for stakeholders who need to evaluate an entity's performance against its past results or against other companies in the same industry. Inconsistent application of accounting principles could lead to misleading information and hinder users' ability to make meaningful comparisons.

Other options do not encapsulate the primary goal of the Consistency Doctrine. Timeliness of reporting relates to how quickly information is provided, while transparency of tax obligations focuses on clarity regarding taxable events and liabilities. Complexity of accounting processes, on the other hand, does not align with the Consistency Doctrine's aims, as the goal is to create a more streamlined and predictable reporting process rather than increasing complexity.