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IAS-16 state that , asset is recoginzed when it is probable that economic benefit will flow to entity, the question is, when there is probability there is uncertainty but why Standard dont count the probability in recognisation?? For example, if a telecom organisation, is investing on someting very inovative, and probability of success is very less. Then should it recoganise it as asset? The success chance is less but chance is also there that economic benefit will flow.