The criteria for the existence of a contract were met at contract inception. In what case must the entity reassess them?Your answerAAt every reporting date, systematically.BIf there is an indication of a significant change in facts and circumstances, for example a significant deterioration in the customer's ability to pay.CNever: once met at inception, the criteria are no longer re-examined.DAs soon as the customer pays a few days late, whatever the significance.Submit