Which of the Following Is Not a Characteristic of an Asset,according

Which of the following is not a characteristic of an asset,according to the IASB Conceptual Framework?

A) There is an expected future economic benefit.
B) The entity must have ownership over the resource giving rise to the future economic benefits.
C) The transaction or event giving rise to the ownership over future economic benefits must have occurred.
D) The reporting entity must have control over the resource to benefit from it, or to deny or regulate the access of others to the benefit.