Which of These Is Not a Criticism of Exit Price

Multiple Choice

Which of these is not a criticism of exit price accounting with respect to the profit concept?

A) Accounting must measure past events
B) Exit pricing does not provide relevant data to match against revenues
C) A firm can consider an asset to have value because of its use in business rather than its sale and use by another enterprise
D) All of these are not a criticism of exit value accounting with respect to the profit concept