The majority of Generally Accepted Accounting Principles (GAAP) are created by the O A. American Institute of Certified Public Accountants (AICPA). B. Securities and Exchange Commission (SEC). C. Institute of Management Accountants (IMA) OD. Financial Accounting Standards Board (FASB). Which accounting principle specifically states that we should record transactions at amounts that can be verified? O A. Cost principle O B. Going-concern principle O C. Reliability principle OD. Business entity principle