Review the following:

Review the following:

Probable: the chance that the future event or events will occur is high.
Reasonably possible: the chance that the future event or events will occur is more than remote but less than likely (probable).
Remote: the chance that the future event or event will occur is slight.
Which of the following rules about contingent liabilities is NOT true?


A) A contingent liability that can be estimated and is probable should be recorded.
B) A contingent liability that cannot be estimated and is probable should be recorded.
C) A contingent liability that cannot be estimated and is remote should not be recorded or disclosed.
D) A contingent liability that can be estimated and is only reasonably possible should be disclosed but not recorded.




Answer: B


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