a) Ross Ltd has an obligation to clean up a contaminated site but does not believe it can measure the amount with any reliability. Should the obligation be disclosed at all within the financial statements and accompanying notes? (4 marks) b) Ross Ltd has a number of non-current assets, some of which require, in addition to normal ongoing maintenance, substantial expenditure on major refits/refurbishment at certain intervals or on major components that require replacement at regular intervals. Should a liability in the form of a provision be recorded? (3 marks) Justifying your answer by reference to the Conceptual Framework definitions and recognition criteria