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12.2 Which of the fllowing statements about contingent assets and contingent liabilities are correct?
1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.
2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it will be required, with no provision being made.
3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic
benefits to settle it will be required.
4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a
payment or receipt is remote.
A 1 and 4 only
B 2 and 3 only
C 2,3and 4.
D 1,2and 4
答案：A
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