kop1000, where in the accounting std's does it say that the sale...

kop1000, where in the accounting std's does it say that the sale needs to be 100% certain??? It doesn't because it is not there. (feel free to point it out if I am wrong)

The question here is in relation to the media saying that a magical $900m debt appeared from no where and that is simply untrue.

There are plenty of examples in the accounting stds that I disagree with however that is no the point here. If the media had looked at the report and not just the Balance Sheet they would have read note 9. They didn't, the are fool's.