【单选题】21 Which of the following statements about contingent assets and contingent liabilities are correct? 1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable. 2 A...
【简答题】(a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the accounting and disclosure for those items named in its title. Required: Define provisions and contingent liabilities ...