PICK ONE OF THE ANSWERS SHOWN!! A,B,C OR D! Dont give an explantation just answer!!

The discrete view of interim reporting Holds that revenues and expenses should be allocated to the various interim periods Holds that revenues and expenses should be reported as they occur Holds that an interim period is an integral part of the annual reporting period Holds that an interim period is a separate accounting period; thus, revenues and expenses should be treated as though they occurred only in one period