Balance sheet at 31,Dec,2019 has accumulated depreciation balance balance of $130,000 when CPI was 105. the CPI for the average of 2019 is 110 and at the end of year is 115. if the current purchasing power accounting is used. the value should be stated for the accumulated depreciation as:

a. 136,190

b. 142,381

c. 135,909

d. 130,000

which the best answer to indicate that IASB Conceptual Framework requires an expertise by the users as:

a. To have a reasonable knowledge about the entity activities to be able to make rational decisions with some diligence.

b. To have a reasonable knowledge about accounting to make rational decisions with reasonable diligence.

c. To have a reasonable knowledge of the entity's activities and expert in accounting to be able to make rationale decisions with a reasonable diligence.

d. To have a reasonable knowledge about the entity activities and accounting to be able to make rationale decisions with reasonable diligence.