The key accounting considerations relating to accounts payable are:

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The key accounting considerations relating to accounts payable are:

A. Determining their existence and ensuring that they are recorded in the appropriate accounting period.
B. Determining their present value and ensuring that they are recorded in the appropriate accounting period.
C. Determining their existence and determining the correct amount.
D. Determining the present value of the principal and the amount of the interest.

Answer: A

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