Which of the following is a key feature of Jira Software?

Jira Software is designed primarily for agile project management and software development, making real-time collaboration and project tracking a cornerstone of its functionality. This feature allows teams to work concurrently on projects, track progress through various stages, and update tasks instantly. Real-time collaboration ensures that all team members have immediate access to the latest information, facilitating quick decision-making and enhancing overall productivity. This capability is crucial in agile methodologies where responsiveness and adaptability are key to project success.

The other options do not capture the essence of Jira Software's primary focus. Automated financial reporting, while a valuable feature in some project management tools, is not a core function of Jira. Global task assignments could be relevant in a broader project management context but is not uniquely highlighted in Jira’s feature set. Data entry restrictions might apply in certain scenarios but do not represent a key feature that defines Jira Software. Therefore, real-time collaboration and project tracking stands out as the most pertinent and significant feature of Jira Software.