The assertion that assertion relates to the statement that Assets, liabilities, and equity interests are included in the financial statements at appropriate amounts is the valuation assertion.
According to the assertion of accuracy and valuation, it simply means that all the figures that are presented in a financial statement are known to be accurate and are based on proper valuation of the assets, the liabilities and the equity balances
d. The presence or absence in a nation of supplier industries and related industries that are internationally competitive
Explanation:
Related and supporting industries can be described as upstream and downstream industries which bring about innovation via exchanging ideas.
In an economy, upstream industries are reliable supplier of inputs to a company, while downstream industries assist a company in marketing and distributing its products.
The absence or presence of the related and supporting industries usually have effect on the success of a company in a country.