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 prior 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 in advance of 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 B
G) both B and D
H) both C and E