Answer:
D. None of the above
Explanation:
The historical cost principle refers to that principle in which the asset should be recorded at the purchased price
The periodicity assumption refers to a period in which the period is divided i.e. weeks, monthly, quarterly, semi annually, yearly, etc
And, the expense recognition principle refers to that principle in which the expenses should be recognized in that year in which they are incurred along with it, the revenues are also recognized in which they are earned
Hence, the correct option is D. none of the above
