Define the disclosure principle.

Select one:

a.All items to be capitalized as assets except for when the cost of doing so would be more expensive or complicated than the transaction itself.

b.Transactions should be recorded on the basis of objective evidence where different people looking at the evidence would all arrive at the same conclusion.

c.Where judgment is required, the least optimistic option should be selected.

d.All information that affects the full understanding of a company's financial statements must be included with the financial statements.