According to the Generally Accepted Accounting Principles, the Conservatism Principle

According to the generally accepted accounting principles, the conservatism principle is the ______________.

A) requirement that expenses should be recognised as soon as possible whereas revenues should be recognised only when they are verified.
B) requirement that expenses should be related to their revenues
C) requirement that all accounting transactions should be justified as much as possible on objective evidence
D) requirement that the financial statements should be based on transactions expressed in the primary monetary unit of the area