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According to the IASB conceptual framework, recognition criteria do not include which of the following? A. An asset has a cost or value that can

According to the IASB conceptual framework, recognition criteria do not include which of the following?

A. An asset has a cost or value that can be measured reliably.

B. The future economic benefits from an asset are probable.

C. A liability is a present obligation.

D. A liability has a cost or value that can be measured reliably.

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