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
 

选c