Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) If you want to compare or combine cash flows that occur at different points in time, you first need to convert the cash flows into the same units or move them to the same point in time.
B) A dollar today and a dollar in one year are not equivalent.
C) The equivalent value of two cash flows at two different points in time is sometimes referred to as the time value of money.
D) Finding the present value (PV) and compounding are the same.