Why this is mistaken
Burden is not the definition. Document reasonable efforts and test whether the required application is impossible, depends on unsubstantiable historical intent, or requires estimates that cannot be separated from hindsight. The conclusion can differ by period.
Where to watch
When this mistake may appear
- Historical reconstruction requires significant effort.
Check your work
Your work may contain this mistake if:
- Stops at cost, time, or unavailable documents without testing reasonable effort, intent, estimates, and hindsight.