,
, Which one of the following statements relating to the measurement ba• fl
the Conceptual Framework for Financial Reporting?
O 1. Current value measurement base includes rair value, value 1n use fot
fulfillment value and current cost.
2. Relevance and reliability are two factors to be considered when sefect ng •
measurement base because the aim is to provide 1nformat1on that is us■M•
3 The historical cost and neutrality are two main categories of measurer.lGffl
identified by the conceptual framework.
Fair value is an entity-specific measurement based on the ent
t?
asset
5 H1stoncal cost reOects the current market value of a
, Which one of the following statements relating to the measurement ba• fl
the Conceptual Framework for Financial Reporting?
O 1. Current value measurement base includes rair value, value 1n use fot
fulfillment value and current cost.
2. Relevance and reliability are two factors to be considered when sefect ng •
measurement base because the aim is to provide 1nformat1on that is us■M•
3 The historical cost and neutrality are two main categories of measurer.lGffl
identified by the conceptual framework.
Fair value is an entity-specific measurement based on the ent
t?
asset
5 H1stoncal cost reOects the current market value of a
