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Presented below are assumptions, principles, and constraints

Business

Presented below are assumptions, principles, and constraints.

1. Economic entity assumption

2. Going concern assumption

3. Monetary unit assumption

4. Periodicity assumption

5. Measurement principle (historical cost)

6. Measurement principle (fair value)

7. Expense recognition principle

8. Full disclosure principle

9. Cost constraint

Identify by number the accounting assumption, principle, or constraint that describes the situation below. Do not use a number more than once.

- "Indicates. that market value changes subsequent to purchase are not recorded in the accounts."

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