【单选题】How does the Conceptual Framework define an asset?
A.
A resource over which an entity has legal rights as a result of past s and from which economic benefits are expected to flow to the entity
B.
A resource controlled by an entity as a result of past s and from which future economic benefits are expected to flow to the entity
C.
A resource owned by an entity as a result of past s and from which future economic benefits are expected to flow to the entity
D.
A resource to which an entity has a future commitment as a result of past s and from which future economic benefits are expected to flow from the entity