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5 Tynan’s year end is 30 September 2014 and the following potential liabilities have been identified:
(i) The signing of a non-cancellable contract in September 2014 to supply goods in the following year on which, due to a pricing error, a loss will be made
(ii) The cost of a reorganisation which was approved by the board in August 2014 but has not yet been implemented, communicated to interested parties or announced publicly
(iii) An amount of deferred tax relating to the gain on the revaluation of a property during the current year. Tynan has no intention of selling the property in the foreseeable future
(iv) The balance on the warranty provision which relates to products for which there are no outstanding claims and whose warranties had expired by 30 September 2014
Which of the above should Tynan recognise as liabilities as at 30 September 2014?
A All four
B (i) and (ii) only
C (i) and (iii) only
D (iii) and (iv) only
答案：C
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