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A UTP met the recognition threshold. It recognized 7 5 % on the financial statement. It was auditied and effectively settled a year later. The

A UTP met the recognition threshold. It recognized 75% on the financial statement. It was auditied and effectively settled a year later. The benefit sustained was lower at 60%. Would the previous 75% be adjusted on the financial statement, or not because it met the threshold origianlly? Please say why. Thank you.

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