问题如下：
The information provided by a balance sheet item is limited because of uncertainty regarding:
选项：
A. measurement of its cost or value with reliability.
B. the change in current value following the end of the reporting period.
C. the probability that any future economic benefit will flow to or from the entity.
解释：
B is correct.
Balance sheet information is as of a specific point in time, and items measured at current value reflect the value that was current at the end of the reporting period. For all financial statement items, an item should be recognized in the financial statements only if it is probable that any future economic benefit associated with the item will flow to or from the entity and if the item has a cost or value that can be measured with reliability.
是不是把a项的cost一词去掉就对了？value是不确定的
