In What Way Is the Asset Measurement Requirement in AAS

In what way is the asset measurement requirement in AAS 25 Financial Reporting by Superannuation Plans inconsistent with the treatment required in AASB 1023 Financial Reporting of General Insurance Activities?

A) The requirement in AAS 25 is to measure assets at net market value whereas AASB 1023 requires the application of net realisable value.
B) AAS 25 requires market values to be used for all investments, whereas in AASB 1023 market values are required for investments integral to the entity's general insurance activities.
C) AAS 25 requires the use of market values whereas AASB 1023 requires the use of modified historical cost.
D) The requirement in AAS 25 relates to all assets of the entity, whereas in AASB 1023 it relates only to investments integral to the entity's general insurance activities.