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.
-Long-term debt balances represent all payables to long-term creditors at the balance sheet date, and related income statement balances represent the effects of all 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