Under PFRS $3,$ contrary to PAS $37,$ what is the recognition principle of contingent liability assumed in a business combination? A$.$ The acquirer shall recognize as of the acquisition date a contingent liability assumed in a business combination if it is a present obligation that arises from past events and its fair value can be measured reliably even only reasonably possible B$.$ The acquirer shall recognize a contingent liability assumed in a business combination at the acquisition date only if it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation C$.$ The acquirer shall recognize a contingent liability assumed in a business combination at the acquisition date only if it is virtually certain that an