Assuming a company reports under ASPE, which of the following statements regarding the measurement of discontinued operations is true?

Question options:

A	Selling costs are considered separately from the measurement of a discontinued operation.
B	Any loss recognized due to the measurement of a discontinued operation is recognized against retained earnings.
C	The measurement of individual assets in the discontinued operation should be assessed separately.
D	The assets of a discontinued operation are measured at the lower of the carrying value and the fair value less costs to sell.