Which of the Following Is a Characteristic of the Going-Concern

Which of the following is a characteristic of the going-concern assumption?

A) the company's ability to continue operations long enough to carry out its existing obligations
B) any information that is capable of influencing the decisions of anyone using the financial statements
C) measuring ongoing business activities at their exchange price at the time of the initial external transaction
D) offsetting management's natural optimism by providing a prudent approach to uncertainty in financial statement items