Going Concern:
- Going concern is an accounting policy that assumes the entity will continue its operations in the foreseeable future.
- It involves assessing the entity's ability to continue operating and meeting its financial obligations.
- This policy helps in determining the appropriate basis for preparing financial statements.

Valuation of Fixed Assets:
- Valuation of fixed assets is an accounting policy that determines how an entity's fixed assets are valued in the financial statements.
- It involves deciding on the method of depreciation, useful life, and impairment testing for fixed assets.
- This policy ensures that fixed assets are reported at their true and fair value in the financial statements.

Treatment of Retirement Benefits:
- Treatment of retirement benefits is an accounting policy that governs how an entity accounts for its employee retirement benefits.
- It includes decisions on recognizing, measuring, and disclosing pension obligations and expenses.
- This policy ensures that retirement benefits are accurately reported in the financial statements.

Valuation of Inventories:
- Valuation of inventories is an accounting policy that determines how an entity values its inventory in the financial statements.
- It involves choosing between methods like FIFO, LIFO, or weighted average to calculate the cost of inventory.
- This policy ensures that inventory is valued at the lower of cost or net realizable value in the financial statements.

Conclusion:
In the given options, "Going Concern" is not an example of an accounting policy. It is a fundamental assumption underlying the preparation of financial statements rather than a specific policy decision made by the entity.