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Which of the Following Is Not a Valid Criticism of Historical

Question 3

Multiple Choice

Which of the following is not a valid criticism of historical cost accounting?


A) It is not relevant in times of changing prices.
B) It is not logical to add assets together that have been purchased in different periods, with dollars of different purchasing power.
C) It understates profit in times of rising prices.
D) It distorts the current year's operating results by including the current year's income, holding gains that accrued in previous periods.

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