盈余管理的時間和誤區(qū)(編輯修改稿)
2025-02-25 05:06 本頁面
【文章內(nèi)容簡介】 tructuring 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:
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1