The characteristic that is demonstrated when a high degree of consensus can be secured among independent measurers using the same measurement methods is

A. relevance.

B. reliability.

C. verifiability.

D. neutrality.

The elements of financial statements include investments by owners. These are increases in an entity's net assets resulting from owners'

A. transfers of assets to the entity.

B. rendering services to the entity.

C. satisfaction of the liabilities of the entity.

D. All of the above