Answer: Time period
Explanation:
From the question, we are informed that Johanna recently took over her father's business and she considered changing the date when she records and reports the business' financial results but her accountant advised her not to do this.
The accounting principle that is the basis of the accountant's advice is time period principle. The time period principle states that information regarding a particular transaction shouldn't be changed when it has been reported for at a particular time period.
