please complete the true or false questions

All the below are True False 26) The problem with off-balance-sheet transactions is that they often expose a financial firm to considerable risk that conventional financial reports simply will not pick up. O True False 27) The book-value accounting method is the most widely accepted accounting method because it accurately reflects the impact on a balance sheet of changing interest rates and changing default risk, which affect both the value and cash flows associated with loans, security holdings, and debt. O True O False