Which of the following statements regarding contingencies is true?

a. Contingencies that are probable and estimable must be recorded before the outcome of future events.
b. Contingent assets, if probable and estimable, are treated in much the same way as contingent liabilities.
c. The accounting principle that determines whether a contingent asset is recorded is that of materiality.
d. Contingencies that are not estimable should not be disclosed even if probable.


a

Business

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