Decision makers vary widely in the types of decisions they make, the methods of decision

making they employ, the information they already possess or can obtain from other sources, and

their ability to process information. Consequently, for information to be useful there must be a

link between these users and the decisions they make. This link is:

A$.$ Kelevance

B$.$ Verifiability

C$.$ Understandability

D$.$ Materiality

Nainar Inc. recently purchased a piece of equipment for $$2,000$ that will be paid within $30$ days

after delivery. This event should be recorded in Nainar's accounting system when Nainar

A$.$ signs the agreement with the seller.

B$.$ receives an invoice from the seller.

C$.$ receives the asset from the seller.

D$.$ pays $$2,000$ to the seller.