#ACCA每日一小考#第八期考试题目与答题解析

Which of the following statements per IAS 37 are correct?


A.  An entity may choose whether or not to discount a provision however must be consistent with its policy.
B.  An entity should not recognise a contingent liability in the statement of financial position.
C.  An entity should only recognise a contingent asset if it is more likely than not that a present obligation exists at the balance sheet date.
D.  If discounting is used the compounding back of the liability over time should be recognised as an interest expense.
E.   I AS 37 allows entities to prudently 'build up' provisions to replace machinery in future over a number of years, where this is the management's intention.
F.   A provision must be recognised when an entity has a present obligation (which must be a legal obligation) as a result of a past event,
it is probable that a transfer of economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

正确答案：BD

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