It is not adjusting event the court case decision dine after the fs being authorized.
Also for the Internet domain, it is an intangible purchased by the entity in the question, it is not internally generated, the way you discuss you completely wrong. Nothing to do with r&d or pirate. It should be accounted at cost, and should use cost model and reval model unlikely due to inexistence of active market. Also the useful life need to be judged