Which of These Is Not True with Respect to the Assumptions

Multiple Choice

Which of these is not true with respect to the assumptions of the value-in-use and the value-in-exchange approaches?

A) Additivity of economic phenomena is made in the same unit,adjusted for inflation and price movements
B) Up-to-date observations of market prices are more relevant for financial decision making
C) Valuation does not depend on a subjective allocation
D) Historical cost accounting is a fairly reliable valuation method