The _____ of an asset as defined in U.S. GAAP is an opportunity cost in the sense that it reflects an amount that the firm could receive if it sold the asset today. It is the amount the firm forgoes by not selling the asset. In U.S. GAAP, it reflects a market participant perspective, so that the intentions of managers regarding how they plan to use the asset do not determine the measurement

a. Current Replacement Cost
b. Net Realizable Value
c. Fair Value
d. Present Value of Future Net Cash Flows
e. Acquisition cost


C

Business

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