【多选题】Which TWO of the following statements describe comparability?
A.
The non-cash effects of transactions should be reflected in the financial statements for the accounting period in which they occur and not in the period where any cash involved is received or paid.
B.
Similar items should be treated in the same way from one period to the next.
C.
Information must have a predictive and/or confirmatory value.
D.
Similar items within a single set of financial statements should be given similar accounting treatment.