盈余管理的時(shí)間和誤區(qū)-文庫(kù)吧在線文庫(kù)
【正文】 ucturing reserves subject to subsequent adjustment ? Reserving for exit costs that will benefit future periods (employee moving and training) ? Including in the restructure charge the cost of assets already impaired “ Managing the Bottom Line” Past Accounting Practices Materiality Abuses ? Exclusive reliance on “rule of thumb” criteria (. 5% of earnings) for determining materiality ? Intentional failure to record items deemed “immaterial” per these criteria ? Improperly Aggregating and Netting unrecorded adjustments Judgment Areas Subject to Abuse ?Adjusting Reserves and Accruals on a Quarterly Basis Those that require considerable judgment: ? Inventory obsolesce and valuation ? Sales returns and allowances ? Accruals for professional fees ? Accrued marketing costs ? Warranty claim reserves ? Reserves for selfinsured benefits Judgment Areas Subject to Abuse ?Adjusting Reserves and Accruals on a Quarterly Basis Those that require considerable judgment: ?
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