Which of the Following Is NOT an Argument in Favour

Multiple Choice

Which of the following is NOT an argument in favour of exit price accounting?

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