[单选题]

Which of the following statements concerning different valuation approaches is most accurate?

A.The justified forward price-to-earnings ratio(P/E) approach offers the advantage of incorporating fundamentals and presenting intrinsic value estimations.

B.One advantage of the three-stage dividend discount model(DDM) model is that it is equally appropriate to young companies entering the growth phase and those entering the maturity phase.

C.It is advantageous to use asset-based valuation approaches rather than forward-looking cash flow models in the case of companies that have significant intangibles.

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