Research Is Conducted in the Form of an Experiment Where

Research is conducted in the form of an experiment where the relative usefulness of historical cost and fair value measures are considered, and it is found that better decisions are made using fair values. This may suggest:

A) A positive theory that fair value should be used to measure the items in the financial statements
B) A normative theory that fair value should be used to measure the items in the financial statements
C) A positive theory that historical cost is not useful and should not be used at all to measure items in the financial statements
D) A normative theory that historical cost should be used to measure the items in the financial statements