Which statement is correct under the IFRS definition for a$$ "liability"?

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Part $1$

A$.$

The obligating event must be probable before the liability can be recognized.

B$.$

The obligating event must be virtually certain before the liability can be recognized.

C$.$

A reliable measure of the obligation must exist before the liability can be recognized.

D$.$

A precise measure of the obligation must exist before the liability can be recognized.