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[单选题]

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.

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