निम्नलिखित में से कौन सी स्थिति IFRS वैचारिक ढांचे (Conceptual Framework) के तहत एक दायित्व (Liability) की परिभाषा को पूरा करती है?

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?