Financial assets can be recorded based on either book value or market value. Which of the following statements related to book value and market value makes the most sense?

Group of answer choices

Managers should place primary emphasis on the historical costs.

Managers should always consider market values.

Managers should rely primarily on the value of assets as shown on the balance sheet.

Managers should place more emphasis on book values than on market values.

Managers should only consider market values if they are less than book values.