Circumstances Where an "Emphasis of a Matter" Paragraph May Be

Circumstances where an "emphasis of a matter" paragraph may be necessary include

A) an uncertainty relating to the future outcome of exceptional litigation or regulatory action
B) early application (where permitted) of a new accounting standard that has a pervasive effect on the financial statements after its effective date
C) a major catastrophe that has had,or continues to have,a minor effect on the entity's financial position
D) significant transactions with related parties
E) unusually frequent subsequent events
F) both A and D
G) both B and C
H) both D and E