Olga Chevalier, CPA was reviewing account balance assertions (assertions that relate to the balance sheet)...
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Accounting
Olga Chevalier, CPA was reviewing account balance assertions (assertions that relate to the balance sheet) for Athabasca Oil Sands. Which one of the following would not be an account balance assertion?
A. Occurence
B. Rights and Obligations
C. Completeness
D. Accuracy, valuation and allocation
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