Which of the following is true about the presentation of liabilities and their disclosures? O If an estimate of a loss contingency cannot be made, the company must issue a statement explaining that it is difficult to come to an estimate O All of the above is true Current liabilities are reported at their full maturity value O Companies can use their own discretion to decide how to list the current liabilities accounts on the balance sheet (e.g. maturity, descending amount, liquidation preference)