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31.13 Which of the fllowing statements about the requirements of IAS 37 Provisions, Contingent Liabilities and Contingent Assets are correct?
1 Contingent assets and liabilities should not be recognised in the financial statements.
2 A contingent asset should only be disclosed in the notes to a financial statement where an inflow of economic benefits is probable.
3 A contingent liability may be ignored if the possibility of the transfer of economic benefts is remote.
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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