please answer all the question

Canadian GAAP allows private companies the choice to adopt ASPE instead of IFRS since the cost to private companies of providing financial statements prepared under IFRS is often greater than the benefits. This statement is an example of which of the following concepts and constraints? O a. a materiality constraint O b. full disclosure concept OC reporting entity concept Od cost constraint Bonds Apple Coupon 5.250 Maturity Date July 21/28 Bid $ 101.75 Yield % 5.75 On the day of trading referred to above, O a. the bond will mature on July 21 on July 28. O b. the bond is selling for 101.75% of face value. O c. bonds with market prices of $5.75 were traded. Od the bond sold for $5.25. $8 million, 6%, 12-year bonds are issued at face value. Interest will be paid semi-annually. When calculating the market price of the bond, the present value of O a. $8 million received in 24 periods must be calculated. O b. $8 million received in 12 periods must be calculated. O c $480,000 received for 12 periods must be calculated. O d. $960,000 received for 12 periods must be calculated Excess cash may be invested for the long term to O a. generate additional operating income. Ob. generate interest income on bonds. Oc generate interest income on shares. Od generate dividend income on bonds