Assertion (A)Accountants do not take into consideration the price level changes while valuing various assets in different periods.Reason (R)It is difficult to determine the value of assets, as the value of assets changes with change in time.Select the correct answer from the options given below

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Assertion (A)<br />Accountants do not take into consideration the price level changes while valuing various assets in different periods.<br />Reason (R)<br />It is difficult to determine the value of assets, as the value of assets changes with change in time.<br />Select the correct answer from the options given below