127. When valuing assets, the U.S. GAAP allows an asset to be decreased if its value decreases, but cannot be increased if the value increases later. What is the IASB standard for this activity? Select one: O a. The value of the asset must be increased annually. O b. The value of the asset can be increased to reflect the increased market value. Oc. The value of the asset must remain the same for four accounting cycles, then can be changed to reflect current market value. O d. The value of the asset can be averaged over time. Oe. The value of the asset must remain as initially recorded