Which of the following statements is true?

A$.$ Acocunlants should be optimiatic with estimations when in doubt

B$.$ The consistency concept sllows the readers of the Snancial statements to make mearingful

comparisons between years.

C$.$ Assets are recorded in the fnanoial stalements at their mariet values.

D$.$ Euperses must be necorded as sosn as they are paid.