Order instructions
- Describe the accounting treatment for extraordinary items.
- Discuss the arguments for comprehensive vs. partial allocation of interperiod taxes.
- Discuss the concepts of earnings quality and earnings management including: Taking a bath, Cookie jar reserves and Improper revenue recognition.
- Discuss the factors that have contributed to the need for new approaches to international standard setting.
- Summarize the accounting requirements for investments in equity securities. That is, what methods are available and when is each method appropriate?
- Describe the accounting treatment for net operating losses.
- Discuss the arguments for and against interperiod tax allocation.
- How is the recorded cost determined in an acquisition business combination?
