What Is the Most Common Thread Running Through Various Documents

Multiple Choice

What is the most common thread running through various documents, reports, and monographs discussed in the text?

A) The historical cost method of income measurement is as good a predictor of itself as other methods.
B) Financial statements should be relevant to users for decision-making purposes.
C) Earning-power measurements are essential to the prediction of future cash flows.
D) The same valuation base should be used for all assets and all liabilities.