Questions from General Accounting

Q: What is the relationship between earnings management and income smoothing?

What is the relationship between earnings management and income smoothing?

Q: SFAS No. 133 (213 pages), 149 (78 pages

SFAS No. 133 (213 pages), 149 (78 pages), and 155 (27 pages) define standards for derivatives in 318 pages. How would a principles-based approach to setting standards affect their length…or would it h...

Q: Four points in the revenue cycle, from production through to cash

Four points in the revenue cycle, from production through to cash collection, are possible events for revenue recognition. What relevant circumstances would justify finite uniformity rather than rigid...

Q: Is the revenue-expense orientation consistent with fair value measurement?

Is the revenue-expense orientation consistent with fair value measurement?

Q: Why is there an implicit recognition of fair value in the 1984

Why is there an implicit recognition of fair value in the 1984 Revised Model Business Corporation Act?

Q: How does the asset impairment measurement approach of SFAS No. 121

How does the asset impairment measurement approach of SFAS No. 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of, compare to deprival value?

Q: From the standpoint of management, are there any differences between attempting

From the standpoint of management, are there any differences between attempting to control bad debt expense percentages and research and development expenses?

Q: What is the matching concept and why is there an implied hierarchy

What is the matching concept and why is there an implied hierarchy for expense recognition?

Q: What are the different conceptions of the true and fair view?

What are the different conceptions of the true and fair view?

Q: How did the all-inclusive or all-resources approach to

How did the all-inclusive or all-resources approach to the SCFP with funds defined as working capital differ from the older funds flow statement?