在传统的网页HTML文件中加入,在传统的HTML页面中加入()就构成了一个JSP页面文件。 V A程序片和J..._考试资料网...

The following two issues relate to Spiko Co’s mining activities:Issue 1: Spiko Co began operating a new mine in January 20X3 under a five-year government licence which required Spiko Co to landscape the area after mining ceased at an estimated cost of $100,000.Issue 2: During 20X4, Spiko Co’s mining activities caused environmental pollution on an adjoining piece of government land. There is no legislation which requires Spiko Co to rectify this damage, however, Spiko Co does have a published environmental policy which includes assurances that it will do so. The estimated cost of the rectification is $1,000,000.In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which of the following statements is correct in respect of Spiko Co’s financial statements for the year ended 31 December 20X4?A.A provision is required for the cost of both issues 1 and 2B.Both issues 1 and 2 require disclosure onlyC.A provision is required for the cost of issue 1 but issue 2 requires disclosure onlyD.Issue 1 requires disclosure only and issue 2 should be ignored

题型：单项选择题