Accounting Theory and Issues T221 Which of the following is NOT a limitation of measurement in accounting? O a. There is little agreement on what measurement methods should be used. O b. Measurement can be quite subjective. OC. There are some accounting items that are not easily measured. It is impossible to compare entities over a period of time. Which measurement system would seem most relevant to creditors? O a. Fair value. O b. Historic cost. OC. Current cost. O d. Deprival value