On 30 September 2019, the Last Day of the Company's

On 30 September 2019, the last day of the company's financial year, Billdit Limited orders 500 timber roof beams from its supplier at a cost of £50 per beam, the timber roof beams to be delivered on 7 October 2019. Why can Billdit Limited not recognise a trade payable liability for these timber roof beams on its statement of financial position at 30 September 2019? Please select all that apply.

A) The liability is not measureable in such a way that a faithful representation is achieved.
B) There is no past event giving rise to an obligation.
C) The obligation is avoidable.
D) There is no present obligation at the statement of financial position date.