Which of the Following Is Needed by a Client While

Multiple Choice

Which of the following is needed by a client while estimating fair value?

A) A systematic process to identify each asset that is subject to realizable value or at cost.
B) A process to identify relevant historical values.
C) An analysis of whether the organization has the ability to hold the asset to maturity and whether the decline in value is permanent.
D) A realistic process to estimate future cash flows to discount back to a present value.