Where an inflow of economic benefits is probable,
an entity should disclose a brief description of the nature
of the contingent assets at the balance sheet date and,
where practicable, an estimate of their financial effect,
measured using the principles set out for provisions in
paragraphs 10.9 and 10.10.
請問以上2個where是否都是conjuction (like when)
可用其它字代替嗎 ?
而where practicable, where 和 practicable 之間,
是否省略了一些字?
謝謝