Which statement accurately describes the V-model?

The V-model is a software development model that emphasizes the importance of validation and verification throughout the development process. One of its defining characteristics is that it allows for test planning to commence early in the project lifecycle, parallel to the development activities. This early involvement of testing ensures that requirements are well understood and that tests can be designed based on these requirements from the outset, leading to more effective testing later on.

By aligning testing activities with their corresponding development stages in a clear, visual format, the V-model ensures that for every phase of development, there is a corresponding phase of testing. This synergy between development and testing helps to identify defects earlier and improves the overall quality of the final product.

The other choices do not capture the essence of the V-model as effectively. While it does share structural similarities with the waterfall model in the sequential approach to development, labeling it as having "the same steps" is too simplistic. The model is not cyclical, as implied in the second option; it follows a linear path that emphasizes verification at each stage rather than repeating phases. Finally, the V-model does not inherently provide for early working versions of the software, which aligns more with iterative or incremental models rather than the more structured V-model.