v The Beth Group operates in the oil industry and contamination of land occurs including the pollution of seas and rivers . The Group only cleans up the contamination if it is a legal requirement in the country where it operates.The following information has been produced for Beth by a group of environmental consultants for the year ended 30 November 2007 : Cost to clean up contamination Law existing in country v 5 No v 7 To come into force in December 2007 v 4 Yes Beth is likely to operate in these countries for several years. Requirements: write out its accounting entries.