Doma Ltd acquired a business, Sim Ltd. Included in the assets of Sim Ltd is an intangible asset. Select which statement is incorrect in accordance with AASB 138 Intangible Assets, where an intangible asset is acquired as part of a business combination: Provided the intangible asset meets the definition of an intangible asset, it must be recognised as a separate asset. The effect of probability of future benefits is reflected in the measurement of the asset. Recognition criteria needs to be applied. The reliable measurement criterion is considered as always being satisfied