Which of these is not a criticism of the historical cost accounting theoretical model?

Question

Quizplus · Accepted Answer

All the options listed (A, B, and C) are criticisms of the historical cost accounting theoretical model, making D the correct answer. Historical cost accounting has been criticized for its lack of empirical verification of outputs, the mixing of different types of monetary measures, and the difficulty in testing its hypotheses empirically.

Which of These Is Not a Criticism of the Historical