Which of the following does not describe the accounting statement of affairs? A. the emphasis...

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Accounting

Which of the following does not describe the accounting statement of affairs?

A. the emphasis is on asset net realizable, not historical cost

B. The statement of affairs is concerned only with the assets of the debtor organization, not the claims

C. The statement can also be used in a reorganization

D. The statement of affairs is based on estimated values; actual values may be different

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