Which assertion is defined as: 'transactions and events that have been recorded or disclosed, have occurred and such transactions and events pertain to the entity'?
A)Completeness.
B)Occurrence.
C)Accuracy.
D)Cut-off.

Question

Quizplus · Accepted Answer

Occurrence is defined as: 'transactions and events that have been recorded or disclosed, have occurred and such transactions and events pertain to the entity'.

Which Assertion Is Defined As: 'Transactions and Events That Have