41.
Assertion (A): The matching concept requires that costs should be recognised as expenses in the period in which revenue is realised
Reason (R): There may not be a matching between expenditure and expense over a short period
In the context given above, which one of the following is correct?

45.
In which of the following methods, the asset account appears at its original cost through out its life?

47.
Errors of principle arise when . . . . . . . .

49.
Consider the following statements:
I. In case of the marine insurance, the insurable interest must exist at the time the loss occurs
II. In case of fire insurance, insurable interest must exist both at the time of the contract and at the time of loss
Which of the statements given above is/are correct?