单选题

Under the IFRS Framework for the Preparation and Presentation of Financial Statements, it is most appropriate to recognize a financial statement element in the financial statements if it:

A、 provides certainty that any future economic benefit associated with the item will flow to or from the enterprise.
B、 is normally carried at historical cost, current cost, or fair market value.
C、 has a cost or value that can be measured with reliability.

【正确答案】 C

【答案解析】

For recognition in the financial statements, an element must have a cost or value that can be measured with reliability. Certainty is not a requirement for economic benefits associated with an item to flow to or from the enterprise; all that is required is the probability that they will.