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Which one of the following is a required disclosure for contingent gains under ASPE? A. The nature of any contingent assets that are 100% certain.

Which one of the following is a required disclosure for contingent gains under ASPE? A. The nature of any contingent assets that are 100% certain. B. Details of how the contingency arose. C. An estimate of the amount of the gain or a statement that an estimate cannot be made. D. A reconciliation of all contingent assets recorded at the beginning and end of the period

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