Valuing assets at their fair value rather than at their cost is inconsistent with the: periodicity assumption. full disclosure principles. economic entity assumption. historical cost principle.

Historical cost principle.

Explanation:

Valuing assets is described as determining the fair value in market and also asset valuation which its inclusion are are bonds, stocks, property etc. And in above question it is known that cost is inconsistent with historical cost principle. Historical cost principle in the other hand is described as recording of assets when they are been purchased at it historical cost. It is also a bookkeeping basic principle. This has several tools that it works with which include cost, market value etc.

This here explains to us that every business has a cost that drives on and a market value which it is driven on.

answer; communities of interest; i believe this is correct, plz check first good luck;