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| According to IAS 37 Provisions, contingent liabilities and contingent assets, how should material contingent assets and liabilities, existing at the end of the reporting period, be treated? A Contingent assets and contingent liabilities must always be disclosed in the financial statements. B Contingent assets must always be accrued and contingent liabilities must always be disclosed in the financial statements. C Contingent liabilities must always be disclosed (unless remote) and contingent assets must sometimes be disclosed in the financial statements. D Contingent liabilities must always be either accrued or disclosed and contingent assets must always be disclosed in the financial statements |