Why Would an Investment Property After Initial Recognition Be Measured

Multiple Choice

Why would an investment property after initial recognition be measured at cost?

A) To be consistent with the way management accounts for other property, plant, and equipment.
B) Because measuring property at cost preserves the historical measures of the purchase price of the property.
C) Cost is more reliable and verifiable and faithfully represents the guiding principles of the Conceptual Framework.
D) Because fair value cannot be determined.