问答题   In accordance with IAS 37 Provisions, Contingent Liability and Contingent Assets, which of the following items would require a provision in the financial statements? ______
    (1)A compensation claim against the company by an employee which the legal adviser believes the employee's probable to win.
    (2)New health and safety legislation may require the company to incur future expenditure.
 
【正确答案】 C
【答案解析】[考点] Provisions，contingent liabilities and contingent assets-Definition-Recognition [难易度] 易 (1)公司被起诉，很有可能(Probably)要支付这笔赔偿金(Compensation)，符合预计负债的条件，需要计提Provision。 (2)新的法规要求在未来才会发生、有可能会造成费用的产生，并不是企业的现时义务，金额也无法可靠计量，不需要计提Provision。