The relevance of reported asset values is linked with their ultimate recognition as reported expenses. Which of the following statements is not true? Select one: O A. When assets are understated, cumulative earnings are understated. O B. Overprovision for current and future liabilities yields an understatement of earnings. O C. When liabilities are overstated, cumulative earnings are overstated. O D. When provisions and liabilities are understated, cumulative earnings are overstated