QUESTION 4 Which of the following statements is correct regarding the recognition and measurement of an acquiree's assets, liabilities and non-controlling interests in a business combination? a. Only identifiable assets and assumed liabilities that meet the definition of assets and liabilities in the 2001 Framework at the acquisition date can be recognised. b. An intangible asset that meets the contractual-legal criterion is not identifiable, transferrable or separable from the acquirer or from other rights and obligations. C. The fair value of the acquiree's assets and liabilities depends on the acquirer's future use of the assets and liabilities. d. A potential contract that the acquiree is negotiating with a prospective new customer at the acquisition date is an identifiable asset.