100. The assumption that dollars will buy the same quantity of goods and services today as they would have five years ago is the A. revenue recognition principle B. time period assumption. C. separate entity assumption. D. unit-of-measure assumption E. continuity assumption An item is not material if A. The accounting equation (A = L + OE) does not include the item. B. It decreases the qualitative usefulness of the financial statements, but not the quantitative usefulness C. Its cost is less than $25 D. Its omission will not influence the judgement of a reasonable person