Which of the following statements is true?

[A]The losses from the sale of capital assets need not be deducted from the revenue to ascertain net income

[B]Going concern concept requires that always non-monetary assets should be valued and recorded at market value

[C]According to consistency concept, the results of one accounting period of a business cannot be compared with that of in the past

[D]In terms of conservatism concept all probable losses must be considered in computation of income