In a shopping district, a destination store has the largest trading area, whereas a parasite has no trading area of its own

Which of the following principles states that a business's financial statements must report enough information for outsiders to make knowledgeable decisions about the company?

A) conservatism B) materiality concept C) disclosure principle D) consistency principle

Which of the following is required of an agency under informal rulemaking?

A) filing the notice of proposed rulemaking in an appellate court B) providing an opportunity for all interested parties to submit written comments to the agency C) scheduling a hearing at which experts give their opinions on a rule proposed by the agency D) appointing a counsel for persons unable to afford representation at the formal hearing