单选题
编号：2695918
1. 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.