The Four Assumptions Financial Statement Users Should Be Able to Assume

The four assumptions financial statement users should be able to assume that preparers of the statements have made in preparing the statements that are listed by the FASB's conceptual framework are

A) separate economic entity, going concern, monetary unit, and periodicity of income.
B) conservatism, matching principle, revenue recognition principle, and periodicity of income.
C) conservatism, cost-benefit test, full disclosure principal, and industry practice constraint.
D) historical cost basis, materiality realization, and transparency.