[单选题]
An item meets the definition of an element in accordance with the Conceptual Framework for Financial Reporting.Which of the following criteria must be met for an item to be recognised in the financialstatements?(1) It is probable that any future economic benefit associated with the item will flow toor from the entity(2) The item has a cost or value that can be measured with reliability(3) The rights or obligations associated with the item are controlled by the reportingentity
A .1 only
B .2 only
C .1 and 2 only
D .1, 2 and 3
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