成本
cost
現金或現金等價物支付的金額或給予其購置或建造，或者，如果適用的時間取得的資產的其他對價的公允價值，歸屬於該資產的金額在初始確認時按照具體要求其他澳大利亞會計準則，例如AASB2以股份為基礎的支付。
The amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Australian Accounting Standards, for example AASB 2 Share-based Payment.