The following statement describes an accounting concept. In conditions of uncertainty more confirmatory evidence is required about the existence of an asset or a gain than about the existence of a liability or a loss.$\text{'}$ The accounting concept which governs the above is the

$$ A$.$ Accruals concept $$

$$ B$.$ Dual aspect concept 

C$.$ Going concern concept $$

$$D$.$ Separate entity concept $$

$$ E$.$ Materiality concept 

F$.$ Prudence concept'