Recognistion criteria in the revised 2018 Conceptual Framework and IAS 16

Hello Sir. I have since noted that the recognition criteria of an element of financial statements have since changed in the 2018 conceptual framework revision. The recognition criteria in the 2010 conceptual Framework was e.g for an asset

1. The asset meets the definition of an asset according to the framework
3. It must be probable that future economic benefits associated with the asset will flow to the entity
2. Cost or value of the asset to the firm must be measured reliably.

In the revised framework as I read they are saying that has since been changed because alot of entities were leaving out alot of relevant information to the users due to the rigidity of this requirement due to the difficulty to estimate both the probability of future benefits from the asset and reliable measurement.

Now the recognition criteria according to the framework is
1. Meeting the definition of an element (e.g asset)
2. Meeting the requirements of fundamental qualitative characteristics (relevance and faithful representation)

My question or query

IAS 16 is still using the old recognition criteria of the 2010 framework
1. Meeting the definition of an asset
2. Economic benefit from the asset being probable
3. Cost being measured reliable.

Then the problem which the framework was trying to address on the 2018 revision that’s to avoid more relevant information to users being excluded is not considered in IAS 16. Thus the IASB revised this as entities may not disclose relevant information which would be necessary for the user of financial statements because of the difficulty of estimating both the likelihood and amount of the element.