48. 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.
Bạn đang xem 48. - MOCK AND SAMPLE EXAMS CFA LEVEL I MOCK EXAM MORNING 2011