According to this convention, important items must be recorded instead of being left out or merged with other items.

According to this convention, important items must be recorded instead

1.	According to this convention, important items must be recorded instead of being left out or merged with other items.
A.	Convention of Consistency
B.	Convention of Full Disclosure
C.	Convention of Materiality
D.	Convention of Prudence
Answer» D. Convention of Prudence