In the blanks provided to the right below, select the letters of the underlying assumption, measurement method, qualitative criteria, or constraint most closely associated with the statements. Some letters may be used more than once and some may not be used at all.

A.	Separate-entity assumption	G.	Matching
B.	Continuity assumption	H.	Historical cost
C.	Relevance	I.	Unit-of-measure assumption
D.	Time-period assumption	J.	Faithful representation
E.	Cost/benefit	K.	Verifiability
F.	Revenue recognition	L.	Full disclosure

a. any accounting method is acceptable for small items that will not change users'decisions