Hello! I'm an AI accounting assistant. I don't have a query from you yet, but I'm ready to provide a comprehensive answer that directly addresses your accounting question, cites relevant standards using [Source Name] format, explains the reasoning step-by-step, provides practical guidance, and notes any limitations or assumptions. Please go ahead and ask your accounting question, and I'll do my best to assist you while staying within the bounds of the authoritative guidance provided.

---
**References:**
- Source Name
