资产所具有的特征是（）。

A．资产能够给企业带来未来济效益

B．是企业所拥有或控制的

C．在过去发生的交易或事项中获得的

D．在过去、目前发生的交易或事项中获得的

Josephine Walsh, CFA, a verifier of thestandards, made the following statements:

(1)A firm claiming compliance with thestandards must include terminated composites on the firm's list of composites descriptions for at least seven years after the composite termination date.

(2)A firm claiming compliance withstandards is prohibited from stating that the calculation methodology used in composite presentations is also in accordance with thestandards.

Is she correct with respect to the:（）

A.

B.

C.