Question 10 of 10 < > -/1 Current Attempt in Progress Identify the accounting assumption, principle, or constraint that describes each situation. Do not use an answer more than once. a. Allocates expenses to revenues in the proper period. b. Indicates that fair value changes subsequent to purchase are not recorded in the accounts. (Do not use revenue recognition principle.) c. Ensures that all relevant financial information is reported. d. Rationale why plant assets are not reported at liquidation value. (Do not use historical cost principle.) e. Generally records revenue at the point of sale. f. Indicates that personal and business record keeping should be separately maintained. B Separates financial information into time periods for reporting purposes. h. Permits the use of fair value valuation in certain situations. 0 i. T Assumes that the yen is the "measuring stick" used to report on financial performance of a Japanese company. 0