a$.$ Fair value changes are not recognized in the accounting records.

$$ Measurement principle $($historical cost$)$

b$.$ Financial information is presented so that investors will not be misled.

$$ Full disclosure principle

c$.$ Intangible assets are amortized over periods benefited.

$$ Expense recognition principle

d$.$ Agricultural companies use fair value for purposes of valuing crops.

$$ Measurement $($fair value$)$ principle

e$.$ Each enterprise is kept as a unit distinct from its owner or owners.

$$ Economic entity assumption

f$.$ All significant post$-$balance$-$sheet events are disclosed.

$$ Full disclosure principle

g$.$ Revenue is recorded when the product is delive