Which Statement About Contingencies Is Correct

Multiple Choice

Which statement about contingencies is correct?

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