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The IASB's Framework for the Preparation and Presentation of Financial Statements identifies four possible measurement...

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The IASB's Framework for the Preparation and Presentation of Financial Statements identifies four possible measurement bases for use in financial statements

Which of the following are those bases?

A.

historical cost, resale value, realizable value , present value

B.

historical cost, current cost, realizable value, present value

C.

historical cost, modified historical cost, realizable value, present value

D.

historical cost, modified historical cost, realizable value, current cost

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