कौन-सी लेखांकन अवधारणा (Accounting concept) यह मानती है कि एक व्यावसायिक इकाई निकट भविष्य में अनिश्चित काल तक अपना संचालन जारी रखेगी?

An accounting system in which revenue and expenses are recorded when they become earned or due, regardless of when cash is actually received or paid, is based on the:

Which accounting concept requires that revenue should be recognized only when it is realized?