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