Depreciation, valuation of inventories, and valuation of investments are all areas where different accounting policies can be adopted. These policies can vary among companies and have a significant impact on the financial statements and overall financial performance of an organization.

Providing Depreciation:
Depreciation is the systematic allocation of the cost of an asset over its useful life. There are different methods that can be used to calculate depreciation, such as straight-line, declining balance, and units of production. Companies have the flexibility to choose the most appropriate method based on the nature of their assets, industry practices, and regulatory requirements. The choice of depreciation method can affect the amount of depreciation expense recognized each year, which in turn impacts the net income and carrying value of assets on the balance sheet.

Valuation of Inventories:
Valuing inventories is crucial for determining the cost of goods sold and the value of remaining inventory on the balance sheet. Different accounting policies can be adopted for inventory valuation, such as first-in, first-out (FIFO), last-in, first-out (LIFO), and weighted average cost. Each method has its own advantages and disadvantages and can result in different cost allocations and inventory values. The choice of inventory valuation method can impact the profitability, tax liability, and financial ratios of a company.

Valuation of Investments:
Companies often invest in various financial instruments such as stocks, bonds, and mutual funds. The valuation of these investments is important for reporting the fair value and determining any changes in their value over time. Different accounting policies can be adopted for investment valuation, such as fair value through profit or loss, available for sale, and held to maturity. The choice of valuation method can affect the recognition of gains or losses on investments and the overall financial performance of the company.

All of the Above:
Option D, "All of the above," is the correct answer because providing depreciation, valuation of inventories, and valuation of investments are all areas where different accounting policies can be adopted. These policies are determined by various factors, including industry standards, regulatory requirements, and management discretion. The choice of accounting policies can have a significant impact on the financial statements and the interpretation of a company's financial performance. Therefore, it is important for companies to carefully consider and disclose their accounting policies to ensure transparency and comparability of financial information.