The Alternative That Is Not an Argument in Favour of Exit

Multiple Choice

The alternative that is not an argument in favour of exit price accounting is:

A) Valuing all elements in the financial statements at their money equivalents provides one rule that can be applied consistently.
B) The financial statements are allocation-free
C) Rather than measuring past events the method measures those that might happen if a firm does something other than what was planned
D) Exit price accounting involves references to real-world examples therefore it is more grounded in reality than historical cost accounting