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<p>Which of the following statements are correct?<br/>(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.<br/>(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.<br/>(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.<br/>(4) Material non-adjusting events are disclosed by note in the financial statements.<br/>A 1 and 2<br/>B 2 and 4<br/>C 3 and 4<br/>D 1 and 3</p><p>B</p> b页:
[1]