单选题
编号：2693367
1. 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.