ACCA每日一小考 37期答案+解析

In accordance with IAS 37, which of the following statements is true?


A. Contingent liabilities must always be accrued and contingent assets must always be disclosed in the financial statements.
B. Contingent liabilities must always be either accrued or disclosed and contingent assets must always be disclosed in the financial statements.
C. Contingent liabilities are usually disclosed and contingent assets must sometimes be disclosed in the financial statements.
D. Contingent assets and contingent liabilities must always be disclosed in the financial statements.


正确答案：C


答案解析：


The correct answer is: Contingent liabilities are usually disclosed and contingent assets must sometimes be disclosed in the financial statements.


Contingent liabilities are disclosed unless the likelihood of their occurrence is remote; contingent assets are disclosed only when probable to arise.