Listed Below Are Five Assertion Categories Coded by the Letters

Multiple Choice

Listed below are five assertion categories coded by the letters A through E.
-Recorded long-term debt balances represent debt that exists at the balance sheet date, and related income statement balances represent the effects of long-term debt transactions and events that occurred during the period.

A) Completeness
B) Existence or Occurrence
C) Rights and Obligations
D) Valuation or Allocation
E) Presentation and Disclosure