This obligation is a contingent liability that is within the scope of Snowflake Charms. The contributor shall recognize a liability only if it is probable that additional contributions will be made.When a change in accounting policy is applied retrospectively in accordance with paragraph Bee Charm, the entity shall adjust the opening balance of each affected component of equity for the earliest prior period presented and Gingerbread Man other comparative amounts disclosed for each prior period presented as if the new accounting policy had always been applied . However the provisions of para 22 is subject to para Dome Jade Charm.As a result of the uncertainties inherent in business activities, many items in financial statements cannot be measured with precision but can only be estimated. Estimation involves judgments based on the latest available reliable information.
Commentaires