An apartment on the Sunshine Coast belongs to Mark, the owner of Smart Travel Goods Pty Ltd. Because he thinks he might allow executives to use it sometimes, Mark decides to list the apartment as an asset of the company. Which of the following principles affects this decision?

Select one:

a.Full Disclosure Principle

b.Accounting Period Concept

c.Going Concern Principle

d.Cost Principle

e.Accounting Entity Concept