Identify the appropriate accounting concept to be applied to the following:

a. Trade receivables include a figure of $1000 that the owner knows is an irrecoverable debt. He wishes to leave this figure in trade receivables to show the highest value of current assets possible.

b. The owner of a successful business is planning for next year. She is considering showing her non current assets at the cost of replacement in order to show the highest value of non-current assets possible.

c. The owner of a business wishes to change the rate of depredation applied to his non-current assets in order to increase his profit for the year.

d. A business has not yet received an invoice for rent for the last three months of the year. The owner wishes to ignore this in order to increase her reported profit for the year.