أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A) They can be specifically identified with business activity of a prior period.
B) They have a material effect on income from continuing operations of the current year.
C) They could not have been reasonably estimated in a prior period.
D) They are attributable to economic events occurring subsequent to prior period financial statements.