Identify the accounting assumption, principle, or constraint that describes each situation below. Do not use any asumption, principle or constraint more than once.

(a) Is the rationale for why plant assets are not reported at liquidation value. (Do not use the historical cost principle.) (b) Indicates that personal and business record-keeping should be separately maintained. (c) Ensures that all relevant financial information is reported. (d) Assumes that the dollar is the measuring stick used to report on financial performance. (e) Requires that accounting standards be followed for all items of significant size. (f) Separates financial information into time periods for reporting purposes. (g) Requires recognition of expenses in the same period as related revenues. (h) Indicates that fair value changes subsequent to purchase are not recorded in the accounts.

Choices:

Cost Contraint, Economic Entity assumption, Expense recognition principle, Monetary unit consumption, Periodicity assumption, Materiality, Going concern assumption, Revenue recognition principles, Full disclosure principle, Historical cost principle