$16$

When a material gain contingency is probable and the amount of gain can be reasonably astimated, the gain should be:

$0\mathrm{.}5$

point:

$8606$

Muntiple Cnoice

Offret against shareholders' equily

Nether recognized in the income statement nor divclosed.

Aeported in the income statement and disclosed.

Disclosed but not recognized in the income stabement.