Explanation:

- Money Measurement Concept: This principle states that only transactions and events measurable in monetary terms should be recorded in accounting. It doesn't determine the valuation basis of assets.

- Matching Concept: It involves aligning expenses with revenues in the period they are incurred to determine accurate profit or loss, but it does not relate to asset valuation methods.

- Going Concern Assumption: This assumes that a business will continue to operate indefinitely, affecting asset valuation based on intrinsic value rather than liquidation value.

- Consistency Principle: This dictates using the same accounting methods over periods, ensuring comparability of financial statements, but it doesn't inherently determine asset valuation basis.

Correct Answer: Going concern assumption