5. The elements of financial statements include investments by owners. These are increases in an entity's net assets resulting from owners' A) transfers of assets to the entity. B) rendering services to the entity. satisfaction of liabilities of the entity. D) All of these answer choices are correct. 6. What accounting concept justifies the usage of depreciation and amortization policies? A) Going concern assumption B) Fair value principle C) Full disclosure principle D) Monetary unit assumption 7. The measurement principle includes the A) fair value principle only. B) historical cost principle only. C) revenue recognition principle and expense recognition principle. D) historical cost principle and the fair value principle