The concept which states that assets are not to be recorded at their current market value is? by Sunday | Mar 21 | Accounting WAEC | 0 comments A. money measurement B. materiality C. cost D. entity Correct Answer: Option C C. cost Users Also Read These:The capital market is a market for trading of…Accounting term used to describe the excess of…The excess of current assets over current…The total value of fixed and current assets is?Excess of current assets over current liabilities is?