Which of the following statements is most accurate?

Group of answer choices

A) IFRS allow companies to value long-lived assets either under a cost model at historical cost minus accumulated depreciation or under a revaluation model at fair value.

B) IFRS require companies to value long-lived assets under a revaluation model at fair value.

C) US accounting standards allow companies to value long-lived assets either under a cost model at historical cost minus accumulated depreciation or under a revaluation model at fair value.

DE) US accounting standards suggest companies to value long-lived assets under a cost model at historical cost minus accumulated depreciation.