You are an auditor of the company ABC. During the audit of the accounting statements it is found that ABC has recognized in its assets the following elements: a) goods which are immovable for a period of 3 years and which are valued at their acquisition price b) goods owned by XIZ that it has to sell on its behalf with a commission of 10%; and c) the remuneration of the lawyer who represented the company in a legal dispute. Based on the conceptual framework of accounting, comment on the above