Answer
The first challenge relates to measurement techniques; there is no unanimity on the methodology that should be employed. The second obstacle relates to the connotations of assets and liabilities. The third imperilment relates to trading elements, specifically when verifying consequential and pertinent information, which is problematic.
Work Step by Step
The first challenge relates to measurement techniques; there is no unanimity on the methodology that should be employed. The second obstacle relates to the connotations of assets and liabilities. The third imperilment relates to trading elements, specifically when verifying consequential and pertinent information, which is problematic.