Which of the following statement is the most true A) In case on non-monetary exchange of PPE gain or loss should be recognized immediately if the transaction has commercial substance. B) If the transaction does not have commercial substance gain resulted from nonmonetary exchange of PPE should be deferred however loss should be recognized immediately. 5 C) Included unnecessary expenditure in the cost of PPE leads to overstatement of allocated depreciation during the entire asset useful life . D) All of the above statements are true