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12.5 Which of the fllowing statements about the requirements of IAS 37 Provisions, contingent liabilities and contingent assets are correct?
1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.
2 No disclosure of a contingent liability is required if the possibility of a transfer of economic benefits arising is remote.
3 Contingent assets must not be recognised in financial statements unless an inflow of economic benefits is virtually certain to arise.
A All three statements are correct
B 1 and 2 only
C 1 and 3 only
D 2 and 3 only
答案：A
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