Answer :
The correct options are
- The contingency is not accrued.
- This is a loss contingency.
- The contingency can be reasonably estimated.
- A disclosure note should describe the contingency.
Since this loss resulted via expropriation, it serves as an illustration of loss contingency. This is a contingency that can be rationally estimated since we are provided with a specific amount (estimation of loss). Given the likelihood that the loss may really materialize, it is crucial to provide a disclosure statement that fully outlines the actual contingency (giving it a basis). A contingency plan, sometimes known as Plan B informally, is a strategy created to deal with a situation that wasn't anticipated in the original plan. It is frequently employed in risk management for a rare risk that, albeit uncommon, might have disastrous results.
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