Question 18 Which of the following does not describe a requirement under the FRF for SMEs related to accounting for loss contingencies? al Accrue los contingencies when a loss is probable and estimable Disclose the amounts of accruals for loss contingencies O Discose los contingencies for which a loss is at least reasonably possible Od When a los contingency is disclosed, include in the disclosure the estimated amount of a loss contingency or a statement that management cannot estimate the amount