Which of the following statements are correct?
(i) Marketing means that only items having a physical existence may be recognised as assets
(ii) This substances-over-form convention means the legal form of a transaction must always be shown in financial statements even if this differs from the commercial effect
(iii) The money measurement concept means that only items capable of being measured in monetary terms can be recognised in financial statements

• A.ii only
• B.i, ii, and iii
• C.i only
• D.iii only