doc__table__706
| 51 | In some cases, estimates, averages and computational short cuts may provide a reliable approximation of the detailed computations illustrated in this standard.
← doc__table__705 · All articles · Accounting for the constructive obligation →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.