单项选择题
In accordance with the requirements of IAS 37 Provisions, Contingent Liabilities and Contingent Assets, where measurement uncertainty exists, which one of the following methods is not an appropriate valuation for a provision based on accounting standards?
A.
the mid-point of a range of equally likely outcomes of expenditure
B.
no provision should be recognized where measurement uncertainty exists
C.
C the minimum amount expected to represent a best estimate, where the other option is omission
D.
the most likely amount expected to represent a best estimate, where there is a singleObligation