Which of the following is FALSE?

	A.	Different companies choice of fair value vs. historical cost accounting can affect the comparability of P/B multiples
	B.	Investment properties carried at fair value will normally be Level 3 fair values
	C.	Overestimating the fair value of property, plant and equipment (PPE) carried under the revaluation model will always boost NPAT
	D.	An investment in listed shares carried at fair value will normally be a Level 1 fair value
	E.	Level 1 fair values involve less estimation than Level 3 fair values