Which of the following is not a basses of measurement A. Present or discounted value B. Money Measurement C. Net realizable value D. Historical cost

The question is asking which of the given options is not a basis of measurement in accounting.

A. Present or discounted value - This is a basis of measurement. It involves estimating the current value of an amount to be received or paid in the future.

B. Money Measurement - This is also a basis of measurement. It refers to the concept that only transactions and events that can be measured in monetary terms are recognized in the financial statements.

C. Net realizable value - This is another basis of measurement. It is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

D. Historical cost - This is a basis of measurement as well. It refers to the amount originally spent to acquire an asset, as opposed to replacement cost or current market value.

Therefore, all of the options given (A, B, C, and D) are bases of measurement in accounting. There seems to be a mistake in the question as all the options provided are indeed bases of measurement.