[单选题]
Which of the following statements about provisions, contingencies and events after the reporting period is correct?
A .A company expecting future operating losses should make provision for those losses as soon as it becomes probable that they will be incurred
B .Details of all adjusting events after the reporting period must be disclosed by note in a company’s financial statements
C .A contingent asset must be recognised as an asset in the statement of financial position if it is probable that it will arise
D .Contingent liabilities must be treated as actual liabilities and provided for when it isprobable that they will arise, if they can be measured with reliability
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