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The accounting principle that states that, In the prepara...

The accounting principle that states that, In the preparation of account statements, revenues are recognized as soon as goods is passed on to the customer is the

A.

Materiality concept

B.

Matching concept

C.

Constituency concept

D.

Realization concept

Correct answer is D

The realization principle is the concept that revenue can only be recognized once the underlying goods or services associated with the revenue have been delivered or rendered, respectively.