IFRS Uses Specific Terminology to Refer to the Likelihood of the Occurrence

Multiple Choice

IFRS uses specific terminology to refer to the likelihood of the occurrence of an organizational event. Which of the following would need to provide for the (i.e. the financial statements adjusted) ?

A) outflow of resources is required, but cannot be reliably estimated
B) possibility that an outflow of resources is required
C) likelihood is remote
D) amount is yet to be confirmed