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7 Recognition is the process of including within the financial statements items which meet the definition of an element according to the IASB’s Conceptual Framework for Financial Reporting.Which of the following items should be recognised as an asset in the statement of financial position of a company?
A A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company
B A highly lucrative contract signed during the year which is due to commence shortly after the year end
C A government grant relating to the purchase of an item of plant several years ago which has a remaining life of four years
D A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses
答案：D
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