The cost$-$benefit constraint:

Multiple Choice

Prescribes that accounting information is based on actual cost.

Provides guidance on when a company must recognize revenue.

Says that information disclosed by an entity must have benefits to the user that are greater than the costs of providing it$.$

Prescribes that a company record the expenses it incurred to generate the revenue reported.

Means that accounting information reflects a presumption that the business will continue operating instead of being closed or sold.