Which of the following is being applied when,under certain conditions,the value recorded for an asset is adjusted to a different amount?

A) Comparability
B) Timeliness
C) Mixed-attribute
D) Understandability

This is an example of mixed-attribute accounting, where different accounting methods are used to measure different types of assets or liabilities. This may include adjusting the value of an asset due to changing market conditions, changes in value over time, or changes in the intended use of the asset.