285) Which of the following statements is false concerning the use of accounting data versus market value data? A) If market value and accounting data conflict, the accounting data should be given precedence. B) Little direct market value information exists for privately held and not-for-profit businesses. C) The primary reason for using accounting data is the lack of readily available market value information. D) Whenever market value information is available, it should be used instead of accounting data. E) If a firm has only current assets and current liabilities, book values will likely be reasonable approximations of market values