22 Jun Describe the accounting treatme
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?
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