10. Under current IFRS requirements, a provision is recognized if the amount of the loss can be reliably measured and it is probable that an asset has been impaired or a liability incurred as of the financial statement date. C the amount of the loss cannot be measured reliably but it is probable that an asset has been impaired or a liability incurred as of the financial statement date. C it relates to a lawsuit commenced after the statement of financial position date, the outcome of which can be reliably measured. it relates to an asset recognized as impaired after the statement of financial position date