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AC current tends to flow towards the surface of a conductor due to what is known as the skin effect. This phenomenon acts to reduce the effective cross-sectional area of a conductor and, therefore, elevate its resistance. This elevated value of resistance is known as AC resistance.

The skin effect increases with frequency. At 50/60 Hz, the skin effect is quite moderate and, so, the AC resistance is not significantly higher than the true (or DC) resistance of the conductor.

As to 'which value of resistance is correct?' Well, the natural resistance of a conductor is directly-proportional to its cross-sectional area and resistivity, and inversely-proportional to its length and the type of current plays no part in this. This is the value that a DC current would 'see', so you could say that this would be the 'correct' value of resistance.

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