Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

The information provided by a balance sheet item is limited because of uncertainty regarding:
Option A:measurement of its cost or value with reliability.
Option B:the change in current value following the end of the reporting period.
Option C:the probability that any future economic benefit will flow to or from the entity.

Answer: B