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Which of the Following Management Assertions for Long-Term Liabilities Is

Question 3

Multiple Choice

Which of the following management assertions for long-term liabilities is related to the ASB balance assertion of completeness?


A) All material long-term liabilities are recorded.
B) New long-term liabilities and debt extinguishments are properly authorized.
C) Terms, conditions, and restrictions relating to noncurrent debt are adequately disclosed.
D) Disclosures of maturities for the next five years are accurate and adequate.

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