SFAC No. 6 defines circumstances as follows:
Circumstances are a condition or set of conditions that develop from an event or series of events, which may occur almost imperceptibly and may converge in random or unexpected ways to create situations that might otherwise not have occurred and might not have been anticipated. To see the circumstance may be fairly easy, but to discern specifically when the event or events that caused it occurred may be difficult or impossible. For example, a debtor’s going bankrupt or a thief’s stealing gasoline may be an event, but a creditor’s facing the situation that its debtor is bankrupt or a warehouse’s facing the fact that its tank is empty may be a circumstance.
How does this definition of circumstances relate to the definition of relevant circumstances presented in the chapter?