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<p>Which of the following statements about the requirements of IAS 37 Provisions, contingent liabilities and<br/>contingent assets are correct?<br/>1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.<br/>2 No disclosure of a contingent liability is required if the possibility of a transfer of economic benefits arising is<br/> remote.<br/>3 Contingent assets must not be recognised in financial statements unless an inflow of economic benefits is<br/> virtually certain to arise.<br/>A All three statements are correct<br/>B 1 and 2 only<br/>C 1 and 3 only<br/>D 2 and 3 only</p><p>A</p>页:
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