C is corrent. ASC Topic 820 requires that the fair value of an asset be based upon the price that would be received to sell the asset, which is an exit price.
A is incorrect. ASC Topic 820 requires that the fair value of an asset be based upon the price that would be received to sell the asset, which is an exit price.
A is incorrect. ASC Topic 820 requires that the fair value of an asset be based upon the price that would be received to sell the asset, which is an exit price.
D is incorrect. ASC Topic 820 requires that the fair value of an asset be based upon the price that would be received to sell the asset, which is an exit price.
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