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Vara-arribas eipa.eu Programme Organiser Raymond Pelzer C/ Girona 20 08010 Barcelona ES E-mail r. pelzer eipa.eu General Information Seminar venue Grupotel Gran Via 678 Gran Via Corts Catalanes 678 Tel. 34 931 924 560 www. EIPA Barcelona C/ Girona 20 / 08010 Barcelona www. eipa.eu Project Leader Tel. 34 93 245 12 03 E-mail g. Eipa.eu before 6 December 2016. Your name and address will be part of EIPA s database for our mailing purpose only. Barcelona tel. 34 93 245 12 01 e-mail r. pelzer...

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Begin by reading the statement or premise you are given.

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Identify the hypothetical condition or situation it describes.

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Identify the condition or event described in the statement.

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Counterfactual and formory based refers to a type of reporting that details information about financial transactions and accounts.

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