निम्नलिखित में से किसे इस कथन द्वारा परिभाषित किया गया है: 'विगत घटनाओं के परिणामस्वरूप इकाई द्वारा नियंत्रित एक वर्तमान आर्थिक संसाधन'?

According to the Framework for the Preparation and Presentation of Financial Statements, the primary objective of financial statements is to:

Measuring inventory at the lower of cost and net realizable value (NRV) primarily ensures that assets are not overstated, which aligns with which qualitative characteristic under the IFRS Conceptual Framework?