The Recognition Criteria Contained Within AASB 141/IAS 41 in Relation

The recognition criteria contained within AASB 141/IAS 41 in relation to recognition of a biological asset or agricultural produce as an asset includes all the following except for:

A) The asset has physical form.
B) The fair value or cost can be reliably measured.
C) The entity controls the asset as a result of past events.
D) It is probable that future economic benefits associated with the asset will flow to the entity.