If incorrect then $10$ downvotes

Read the following statements. i$.$ As a result of globalisation, companies are increasingly making acquisitions around the world. ii$.$ In the world of financial reporting, companies have increasingly moved from historical cost to fair value accounting. iii. In the new age economy, intellectual property is becoming an important driver of a company's value. Which of the above has contributed to the growth of business valuation in recent years? Pick the best

answer. Question $7$Select one: a$.($iii$)$ only b$.(1)$ & $($ii$)$ only c$.($i$)$ & $($ii$)$ only d$.$ All of the

above