Which of the following best describes why the Valuation Principle is a key concept in making financial decisions（）

A. It shows how to assign monetary value to intangibles such as good health and well-being
B. It allows fixed assets and liquid assets to be valued correctly
C. It gives a good indication of the net worth of a person, item, or company and can be used to estimate any changes in that net worth
D. It shows how to make the costs and benefits of a decision comparable so that we can weigh them properly