Answer :
Answer:
Neither accrued as a liability or disclosed.
Explanation:
In accrual accounting a liability should be recognised in the accounting period where it is realised. Also a company is obligated to disclose any loss or relevant information about the business.
Given the criteria above Blue Co will not accrued any liability as the likelihood of expropriation is remote and no defined time has been set. So the event cannot be reported for an accounting period.
Also since it is likely the expropriation will not happen, it is not regarded as a relevant information to disclose.