Match the items.
a. a business should report the least favorable figures in the financial statements when two or more possible options are presented
b. a business's financial statements must report enough information for outsiders to make knowledgeable decisions about a company
c. a company must perform strictly proper accounting only for items that are significant to the business's financial situation
d. a business should use the same accounting methods and procedures from period to period
1. conservatism
2. disclosure principle
3. consistency principle
4. materiality concept

D --> 3

B --> 2

A --> 1

C --> 4

Explanation:

1.- The company should pick the most probable outcome when possible to evaluate liabilities, and only recognize revenues and assets with certain.

Between two  favorable figures, it will pick the lowest if it is not certain about the second outcome.

2.-The accounting should disclosure all information useful for third parties to make knowledgeable decisions about a company

3: the accounting should keep the same method over the years, so the assets valuation follow a certain logic. If the accounting change method every year, then the valuation of the assets will differ from period to period. This will make the books of previous year difficult to compare with the current year.

4.- The company needs to show any important data which is significant to the business

answer; erp systems;