Which of the Following Statements Is True About Proving a Theory

Multiple Choice

Which of the following statements is true about proving a theory?

A) An accepted positive accounting theory purports to provide sound predictions the majority of the time
B) An accepted positive accounting theory that purports to explain and predict, must hold true in all cases
C) Positive accounting theories do not need to be tested or proven
D) Accepted positive accounting theories have no 'exceptions to the rule'