Probability requirements in recognition (conceptual framework)

Hi

So in the notes given by open tution it is mentioned as there is “no requirement of probability” in recognition of an item

However in the Kaplan text (2021-2022)
It is mentioned it is said that” recognition is not relavant if there is a low probability of an inflow or outflow of economic resources”(pg 09)

NOTE- these are in regards to the recognition and derecognition part in the conceptual framework chapter

It would be great help if you if you could clear this doubt