NO.PZ2019120301000077
问题如下：
Question Balance sheet items presented on a current value basis are measured at the:
选项：
A.start of the reporting period.
B.midpoint of the reporting period.
C.end of the reporting period.
解释：
SolutionC is correct. Items measured at current value reflect the value that was current at the end of the reporting period. The values of those items can change after the balance sheet is prepared.
A is incorrect because items measured at current value reflect the value that was current at the end of the reporting period (not at the start of the reporting period).
B is incorrect because items measured at current value reflect the value that was current at the end of the reporting period (not at the midpoint).
这一题没太看懂啊 是什么意思呢
