The conceptual framework (2018) includes guidance on measurement.

Match the definitions to the value measurement bases:

	the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date
	reflects entity-specific current expectations about the amount, timing and uncertainty of future cash flows
	reflects the current amount that would be: paid to acquire an equivalent asset received to take on an equivalent liability

A.	Current cost
B.	Fair Value
C.	Value in use (for assets) / Fulfilment value (for liabilities)