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Which accounting concept satisfy the valuation criteria?

Which accounting concept satisfy the valuation criteria?

Q. Which accounting concept satisfy the valuation criteria?

A.            Cost, Dual aspect, Conservatism

B.            Realisation, Conservatism, Going concern.

C.            Going concern, Cost, Dual aspect

D.            Going concern, Realisation, Cost

Answer: Going concern, Realisation, Cost

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