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Which of the following statements about accounting concepts are correct?

(1)   The money measurement concept is that only items capable of being measured in monetary terms can be
        recognised in financial statements.
(2)    The prudence concept means that understating of assets and overstating of liabilities is desirable in preparing
         financial statements.
(3)    The historical cost concept is that assets are initially recognised at their transaction cost.
(4)    The substance over form convention is that, whenever legally possible, the economic substance of a transaction
         should be reflected in financial statements rather than simply its legal form.
A       (1), (2) and (3)
B       (1), (2) and (4)
C       (1), (3) and (4)
D       (2), (3) and (4)

C

丸子MM

C

tonyyuan

B

摩天轮公主

C

ydream

D

luolei2002

c

sxl10

c

savio

c】

slqc

b

orphen615

c