In Which of the Following Contexts Would Accountants Be Required

Multiple Choice

In which of the following contexts would accountants be required to exercise professional judgement?

A) Deciding whether property, plant and equipment should be measured at fair value after its initial recognition.
B) Determining the most appropriate depreciation method to be used for non-current assets.
C) Measuring the net realisable value of inventories.
D) All of the options are correct.