Answer:
The answer is B.
Explanation:
Future value is the amount that an asset will be worth in the near future. The value an asset today will worth tomorrow or next year using a discount rate. No element of balance sheet is measured this way.
Net realizable value is used to measure inventories(current asset)
Fair value is also used to measure assets and liabilities.
Acquisition cost is used for historical cost of a long term asset.
