into account the following two conditions: (1)The decision has been made with honest belief and reasonable ground that it is for the best interest of the company and; (2)The decision has been made
There is certainty that it will happen in the future and affect the performance, such as: Events, obligations or contracts already concluded and has effect on financial statements being due Income which
been made with ho nest belief and reasonable ground that it is for the best interest of the company; (2) decision has been made in reliance of information honestly believed to be sufficient; and (3