One Approach to Revenue Recognition Proposed for Self-Generating and Regenerating

One approach to revenue recognition proposed for self-generating and regenerating assets is to recognise volume changes as revenue or expense but to treat price changes as an adjustment to equity through a reserve.Arguments against this approach include:

A) It is often impracticable to separate price and volume changes.
B) There is no precedent in accounting standards for the recognition of changes in market values as adjustments to equity.
C) The total increase in value is the production for the period and it should be available for distribution to owners.
D) The revenue for the period would not reflect the performance of management.
E) All of the given answers.