Which of the following four statements about accounting concepts or principles are correct? 1. The money measurement concept is that items in accounts are initially measured at their historical cost. 2. In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3. To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4. To comply with the law, the legal form of a transaction must always be reflected in financial statements.