Question: SFAC No. 5 identifies five different measurement attributes currently used in practice. Which of the following is not one of the measurement attributes currently used

SFAC No. 5 identifies five different measurement attributes currently used in practice. Which of the following is not one of the measurement attributes currently used in practice?

1. Historical cost 2. Future cost 3. Current market value 4. Net realizable value 5. Present, or discounted, value of future cash flows

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