The General Aim of the Current-Cost Accounting Theory Is

The general aim of the current-cost accounting theory is:

A) to provide calculation of income which, after adjusting for changing prices, could be withdrawn from the entity and yet still leave the physical capital of the entity intact.
B) to provide a statement of financial position valuation method that presents a reflection of the capacity of the entity to adapt to changing conditions.
C) to provide calculation of income which, after adjusting for changing prices, could be withdrawn from the entity and yet still leave the financial capital of the entity intact.
D) to provide a statement of financial position valuation method that allows a more reliable basis for decision making by providing current costs.