Which of the Following Measurement Rules Is Not in Accordance

Which of the following measurement rules is not in accordance with AAS 25 Financial Reporting by Superannuation Plans?

A) Assets of a defined contribution plan and a defined benefit plan are measured at net market values as at the reporting date.
B) Accrued benefits of a defined contribution plan shall be shown as an amount equivalent to the difference between the carrying amount of the assets and the sum of all other liabilities.
C) Obligations for accrued benefits of a defined benefit plan are discounted to the present value of expected future payments arising from membership date to reporting date.
D) Long-term liabilities of a defined benefit plan are discounted to their present value at reporting date.