Which of the Following Statements Is Correct Under Our Current

Which of the following statements is correct under our current accounting standards?

A) Many assets can, or must, be measured at historical cost.
B) Inventory must be measured at cost, or net realisable value if it is lower.
C) Property, plant and equipment can be valued at cost where an entity has adopted the 'cost model' for a class of property, plant and equipment.
D) All of the given options are correct.