The Statement Concerned with Establishing the Costs and Benefits of Accounting

The statement concerned with establishing the costs and benefits of accounting information that is true is:

A) Both the costs and the benefits are normally difficult to establish.
B) The costs and benefits should be ignored when deciding on what accounting information should be produced.
C) It is normally easy to establish both the costs and the benefits.
D) It is usually easier to establish the benefits than the costs.