IAS 16/AASB 116 Property, Plant and Equipment Specifies That the Cost

IAS 16/AASB 116 Property, Plant and Equipment specifies that the cost of acquisition for fixed assets includes:

A) invoice cost.
B) carrying value in the previous owner's books.
C) invoice cost plus freight inwards, plus other costs of acquiring the asset.
D) purchase cost plus any incidental costs directly attributable to acquiring the asset and getting it ready for use.