The Difference Between a Market Value Balance Sheet and a Book

Multiple Choice

The difference between a market value balance sheet and a book value balance sheet is that a market value balance sheet:

A) places assets on the right hand side.
B) places liabilities on the left hand side.
C) does not equate the right hand with the left hand side.
D) lists items in terms of market values, not historical costs.
E) uses the market rate of return.