ACCA每日一练F3 答案回复可见
Which of the following statements about provisions, contingencies and events after the balance sheet date is/are
correct? 1 A company expecting future operating losses should make provision for those losses as soon as it becomes probable that they will be incurred. 2 Details of all adjusting events after the balance sheet date must be disclosed by note in a company’s financial statements. 3 Contingent assets must be recognised if it is probable that they will arise. 4 Contingent liabilities must be treated as actual liabilities and provided for if it is probable that they will arise. A 4 only B 2 and 4 only C 1 and 2 only D All four statements are correct 本部分内容设定了隐藏,需要回复后才能看到 |
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发布于:2012-11-25 16:22
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