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$.$

$($i$)$ & $($iii$)$ only

c$.$

$($ii$)$ & $($iii$)$ only

d$.$

All of the above