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标题: 每天一练F3回复可见答案 [打印本页]

作者: 小果子    时间: 2008-4-29 15:25     标题: 每天一练F3回复可见答案

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

A






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