What accounting constraint is illustrated by the items below?
(a) Greco's Farms, Inc. reports agricultural crops on its balance sheet at fair value.
(b) Rafael Corporation discloses fair value information on its loans because it already gathers this information internally.
(c) Willis Company does not disclose any information in the notes to the financial statements unless the value of the information to financial statement users exceeds the expense of gathering it.
(d) A broker-dealer records all assets and liabilities at fair value.