AASB 3 establishes recognition criteria for identifiable items associated with a business combination. Which of the following is not an established recognition criteria: For an intangible asset its fair value can be reliably measured. O For an asset other than an intangible asset, it is probable that any associated future benefits will flow to the acquirer and its fair value can be measured reliably. O For a liability, other than a contingent liability, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and its fair value can be reliably measured. O For a contingent liability it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and its fair value can be reliably measured