Which of the following statements is correct in relation to the contents of the IASB Conceptual Framework (2018) : (i) Comparability is a fundamental qualitative characteristic of useful financial information (ii) An entity applies the "going concern" assumption if its management intends to sell the business (iii) The concept of physical capital maintenance requires applying the current purchasing power measurement basis (iv) The concept of prudence implies that in preparing financial statements management should seek to overstate assets and income and to understate liabilities and expenses Select one: a. (i) b. (ii) c. (iv) d. (iii) e. None of the statements is correct