Reference no: EM131199242
1. Under the accrual basis of accounting:
a) ?events that change a company's financial statements are recognized in the period they occur rather than in the period in which cash is paid or received. ?
b) net income is calculated by matching cash outflows against cash inflows.
c) ?the ledger accounts must be adjusted to reflect a cash basis of accounting before financial statements are prepared under generally accepted accounting principles. ?
d) cash must be received before revenue is recognized.
2. ?International Financial Reporting Standards (IFRS):
a) ?requires that receivables with different characteristics should be reported as one un-segregated amount.
?b) requires that receivables with different characteristics should be reported separately.
?c) implies that receivables with different characteristics should be reported as one un-segregated amount.
?d) implies that receivables with different characteristics should be reported separately.
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