Which of the Following Use of Measurement Concepts Is Not

Multiple Choice

Which of the following use of measurement concepts is not correct according to the international accounting standards?

A) Measurement of provisions is determined by the expected present value method
B) The residual value of an asset should be calculated as its discounted value
C) Property,plant and equipment may be valued at historical cost or revalued amount
D) Financial statements of an entity that operates in a hyperinflationary economy are adjusted using a general price level index