Does the fact that a restatement requires estimates make it impracticable?Your answerAYes: any estimate made after the event makes restatement impracticable.BNo: estimates are common; in a restatement they aim to reflect the circumstances that existed at the time.CYes, as soon as the estimate covers more than one year.DNo, but only if the auditor approves the estimates before the accounts are issued.SubmitHint