Fill in the blanks.

1. A criterion for recognition as to whether an item is eligible to be integrated into the financial statements is It can generate ________ on future economicbenefit for the entity.
2. A criterion for recognition is: Cost of the item can be measured _____________.
3. A particular accounting method refers to capital maintenance based on maintaining the operating capability of business. What is this accounting method? _____________.
4. The agency problem arises where the two parties have different interests and ________________.
5. Technology developed in financial accounting apply directly to sustainability accounting. Is it true or false? _____________
6. In an accountability relationships, accountee requires accountor to give an ____________ on what accountor did.
7. Current sustainability accounting knowledge refers much to financial accounting knowledge. Is it true or false? ___________.
8. The concept of materiality is critically important in both financial and sustainability accounting contexts. True or false? _________.
9. GRI sustainability reporting standards cover three main categories: economic, ______________ and social.
10. Current Purchasing Power (CPP) accounting and Current Cost Accounting (CCA) can be regarded as normative accounting theories. True or false? ______________.