When you can recognize the gains or losses. Then we can go back to see the costs that we take in account to modify, the company was profitable by reducing the costs that can be reduced.
When accounting can be realized profit or loss. Then we can look back at where we take into account the costs to adjust to a much more profitable company by reducing the cost can be reduced.
When do the accounts can know the profit or loss. Then we can go back to the cost that we use in the account to modify the company reported that more by reducing the cost that can reduce .