Question: Which of the following are objectives of the fair value standard: Question Select one: A. to establish a single source of guidance for all fair value measurements required or permitted by IFRSs to reduce complexity and improve consistency in their application B. to enhance disclosures about fair value to enable users of financial statements to assess the extent to which fair value is used and to inform them about the inputs used to derive those fair values. C. to clarify the definition of fair value and related guidance in order to communicate the measurement objective more clearly D. All of the above.