The concept of consistency: Select one: a. Requires all items to be capitalized as assets except for when the cost of doing so would be more expensive or complicated than the transaction itself. b. Requires that all information that affects the full understanding of a companys financial statements must be disclosed to users. c. Records an expense in a different accounting period in which it was used to produce revenue. d. Prevents businesses from changing accounting methods for the sole purpose of manipulating figures on the financial statements