Which of the Following Is/are True

Multiple Choice

Which of the following is/are true?

A) The seller measures revenue as the amount of cash, or the cash-equivalent value of other assets, that it receives from customers.
B) The seller measures revenue amounts as the exchange price between buyer and seller at the time of sale.
C) If the firm has not performed all of its obligations, it may make adjustments in the form of sales discounts and allowances.
D) If the firm has not performed all of its obligations, it may make adjustments in the form of sales returns.
E) all of the above are true