Which of the Following Characteristics Is Not Included in Continuously

Which of the following characteristics is not included in Continuously Contemporary Accounting (CoCoA) ,as proposed by Chambers?

A) It provides information about an entity's capacity to adapt to changing circumstances using its cash and cash equivalents.
B) All assets are valued in the Balance Sheet based on their exit (net selling) prices.
C) Profit is defined as the amount that can be distributed while maintaining operating capacity intact.
D) Unlike CCA, CoCoA does not make a distinction between realised and unrealised gains (cost savings) .