[单选题]
Which of the following statements are correct?(1) The money measurement concept requires all assets and liabilities to be accounted for at original (historical) cost(2) Faithful representation means that the economic substance of a transaction should be reflected in the financial statements, not necessarily its legal form(3) The realisation concept means that profits or gains cannot normally be recognised in the statement of profit or loss until cash has been received
A .1 and 2 only
B .1 and 3 only
C .2 and 3 only
D .All three statements
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