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12.1 Which of the following statements about provisions and contingencies is/are correct?
1 A company should disclose details of the change in carrying amount of a provision from the beginning to the end of the year.
2 Contingent assets must be recognised in the financial statements in accordance with the prudence concept.
3 Contingent liabilities must be treated as actual liabilities and provided for if it is probable that they will arise.
A 3 only
B 2 and 3 only
C 1and 3 ony
D All three statements are correct
答案：C
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