Which statements about estimating in a restatement are correct?Your answerAIn a restatement, the estimate must reflect current circumstances rather than those of the time.BData that were not collected and cannot be recreated may make restatement impracticable.CEstimating is potentially more difficult in a restatement, because of the time elapsed.DAn estimate may be developed after the reporting period.EThe need for an estimate on its own makes restatement impracticable.SubmitHint