在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
22.6 A certain IFRS requires that the following disclosure is made in a note to the financial statements:
(I) A brief description of its nature
(II) Where practicable an estimate of the financial effect
(III) An indication of the uncertainties relating to the amount or timing of any outlow
(IV) The possibility of any reimbursement
Which of the following does the above disclosure apply to?
A Provisions
B Contingent liabilities
C Contingent assets
D Events arter the reporting period
答案：B
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
