AASB 141 States That Where No Active Market Exists Fair

AASB 141 states that where no active market exists fair value may be determined by:

A) the most recent market transaction price, irrespective of any changes to economic conditions.
B) market prices for similar assets without adjustments to reflect differences.
C) sector benchmarks expressed in relevant units for that type of asset.
D) using net present values calculated at the current-market determined post-tax rate.