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【多选题】
A公司2012年度发生的部分交易或事项如下：（1）A公司2012年起诉B公司侵犯其专利权，至年末法院尚未判决，A公司预计很可能胜诉并获得赔偿，A公司未进行会计处理；（2）2012年因违约被C公司起诉，至年末法院尚未判决，A公司预计很可能败诉并需要支付赔偿，因此确认预计负债；（3）2012年计提产品质量保修费用；（4）2012年末，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异，从而确认相关的递延所得税资产。对A公司下列会计处理所遵循的会计信息质量要求的表述中，正确的有（）。
A.
2012年起诉B公司侵犯专利权，A公司未进行会计处理，遵循了谨慎性要求
B.
2012年被C公司起诉，A公司确认预计负债，遵循了可比性要求
C.
2012年计提产品质量保修费用，遵循了谨慎性要求
D.
2012年末确认相关的递延所得税资产，遵循了实质重于形式要求
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