Which of the following statements is false-- A. The accounting rate of return method considers the time value of money concept B. The payback period ignores the time value of money concept and ignores cash flows received after the payback period C. The net present value method considers the time value of concept and also considers cash flows during the entire life of the investment project D. When the different investment return methods yield conflicting results, the decision indicated by the net present value method should be considered