The valuation of a promise to receive cash i the future at present value on...

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Accounting

The valuation of a promise to receive cash i the future at present value on the financial statemetns of a company is valid because of the accounting concept of:
A. Entity
B. Materiality
C. Going concern
D. Neutrality
I think it is C Going Concern because it has to do with cash flow in a future period. Thanks.

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