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Accountants Are Required to Use Professional Judgement in Determining the Best

Question 18

Multiple Choice

Accountants are required to use professional judgement in determining the best estimate of provisions. Which of the following is an example of when judgement is required?


A) Assessing the likely consideration that will be required to settle the obligation.
B) Determining if various scenarios may arise.
C) Determining when the consideration is likely to be settled.
D) All of these options.

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