问答题   In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, are the following statements true or false? ______
    (1)A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it will be required, with no provision being made.
    (2)If a provision is for a single item, it should equate to an amount that reflects the best estimate of the expenditure.