which of the following about accruals concept are correct(1) all financial statements are based othe accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred ithe period irrelevant with it’s paid or not( )
· 2 and 3 only
· All of them
· 1 and 2 only
· 3 only