The answer is No provision is recongnized, but disclosed as a contingent liability.
Is that because there is PROBABLY no outflow of resources embodying economic benefits?
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今晚就做要这套题了，等我
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Thanks!!!!!
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你问的是哪题？Q12的答案是a. There is no present obligation to sacrifice future economic benefits resulting from the future operating losses.
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我知道你问哪题了，我是download的pdf的sat, 这题在我这里是Q11. probable就是大于50%，既然probable no outflow, 也就是有outflow的可能性是小于50%的，所以就不能recognised as provision, 但是题目也没有说可能性是less than remote的，所以disclosed as contingent liability, 这是我个人的理解。我觉得答案解释得怪怪的。
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其实只要是possible obligation, 然后higher than remote就是contingent liability了。因为provision的条件是要present obligation.
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谢谢你~我也是理解为可能没有outflow但是又不能100%sure确定一定没有，所以就记为contingent liability. 谢谢你还记得跑回来回复我~！！
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