Which of the following statements is false ? select the false from below options

A. Balance Sheet discloses financial position of the business
B. A person who owes to the business is called Debtor
C. Decrease in the value of the asset could decrease the value of a liability
D. Assets are to be shown in the Balance Sheet at the realizable valueCorrect Answer
Correct Option: D. Assets are to be shown in the Balance Sheet at the realizable value

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