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What does the accuracy, valuation, and allocation management assertion imply in the context of blockchain...

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Accounting

What does the accuracy, valuation, and allocation management assertion imply in the context of blockchain technology?
Blockchain focuses on the allocation of digital assets.
Blockchain is not relevant to the accuracy of financial information.
Blockchain guarantees the accuracy of information within its records.
Blockchain records maintain their integrity, but accuracy is not guaranteed.
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