Which one of the following statements describes how non-monetary transactions are measured under ASPE? A An asset exchanged or transferred in a non-monetary transaction is measured at the fair value of the asset received. B When an entity can reliably determine the original cost of both the asset received and the asset given up, the original cost of the asset given up is used to measure the asset received. C When an entity can reliably determine the fair value of both the asset received and the asset given up, the fair value of the asset received is used to measure the asset received. D An asset exchanged or transferred in a non-monetary transaction is measured at the fair value of the asset given up or the fair value of the asset received, whichever is more reliable