AASB 1037 and AASB 141 Have Been Criticised on the Grounds

AASB 1037 and AASB 141 have been criticised on the grounds that:

A) their affect is to overstate the payout ratio relative to companies in the US.
B) they emphasise reliability over relevance in asset measurement.
C) they limit the accounting methods available to report on these types of assets.
D) they will hinder the timely production of financial reports.