The setup explicitly allows for contextual customization of approach. You’re right that it is too complex an issue to precommit a strategy, which is why you don

The setup explicitly allows for contextual customization of approach. You’re right that it is too complex an issue to precommit a strategy, which is why you don’t. It’s up to the discretion of the judge and the court as to what accounting strategy is used in the audit. If the company thinks it is unfair they can fight it as part of the proceedings or under an appeal.