AAS 25 Requires That All the Assets of Superannuation Plans

AAS 25 requires that all the assets of superannuation plans be measured at:

A) Historical cost, depreciated where appropriate.
B) Replacement cost net of accumulated depreciation where appropriate.
C) Net market value.
D) Net realisable value if they are investments. Operating assets are to be valued at historical cost and depreciated where appropriate.
E) None of the given answers.