When We View the Business Entity in the Context of Accounting

Multiple Choice

When we view the business entity in the context of accounting, as well as in its legal form, it is clear that:

A) The entity is separate from its owners.
B) The entity is identical to its owners.
C) The pooling method should be used for business combinations.
D) Entities should be considered as one unit as a result of one controlling the other(s) .