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under ASPE, when deciding whether to recognize a financial statement element, and how to measure it, the accountant should a.always use estimates b.record hard numbers

under ASPE, when deciding whether to recognize a financial statement element, and how to measure it, the accountant should

a.always use estimates

b.record "hard" numbers and ignore "soft" numbers

c.determine an acceptable level of uncertainty

d.recognize a financial statement element even if cannot be measured

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