Why Can't a Business' Statement of Financial Position Be Used

Why can't a business' statement of financial position be used to accurately predict what the business might be sold for?

A) it identifies all the revenues and expenses of the business.
B) assets are generally listed on the statement of financial position at their historical cost,not their current value.
C) it gives the results of operations for the current period.
D) some of the assets and liabilities on the statement of financial position may actually be those of another entity.