In 15 November 2020, Client A's agricultural division had to destroy all their crops in Terengganu due to a government order to contain the spread of the Z disease affecting the agricultural industry! On 15 December 2020, the government made a press statement stating that it would pay a compensation to entire agricultural industry due to their instruction made on 15 November 2020. On 10 July 2021, the Client A's agricultural division received a letter specifying the amount they would receive Required: Describe the treatments required under Contingent Assets as per MERS 137 - Provisions, Contingent Liabilities and Contingent Assets as of: a. 15 November 2020 (2 marks) b. 15 December 2020 (2 marks) C. 10 July 2021