Which Statement About Contingencies Is Correct

Multiple Choice

Which statement about contingencies is correct?

A) If the future outcome is possible and reliably measurable,a provision is recorded.
B) If the future outcome is possible,but reliably measurable,no action is required.
C) If the future outcome is possible,but not reliably measurable,no action is required.
D) If the future outcome is possible,but reliably measurable,disclosure is required.