单选题

To be recognized as a financial statement element under the IFRS Framework for the Preparation and Presentation of Financial Statements an element most appropriately needs to:

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

【正确答案】 A

【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 that it is probable that they will.