What is a benefit of blockchain technology related to CO5O's cutoff assertion for financial reporting?...

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Accounting

What is a benefit of blockchain technology related to CO5O's cutoff assertion for financial reporting?
It automatically adjusts accruals and prepaid expenses.
It eliminates the need for cutoff assessments in financial reporting.
It provides a record of transactions with time-stamps for assessing recording cutoff dates.
It centralizes control over transaction date recording.
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