Reference no: EM132961125
Problem 1: The disclosure requirements for EPS for a registrant is found at:
Select one:
a.ASC 280-10-50
b.ASC 715-20-50
c.ASC 820-10-50
d.ASC 260-10-50
Problem 2: SAB Topic 1.M indicates that registrants should consider each misstatement individually and
Select one:
a.the aggregate effect of corrected misstatements
b.the aggregate effect of all misstatements
c.the aggregate effect of intentional misstatements
d.the aggregate effect of all uncorrected misstatements
Problem 3: For registrants with multiple element arrangements, the SEC expects disclosures related to all the following, except:
Select one:
a.The registrant's accounting policy for allocating and recognizing revenue for each deliverable
b.The registrant's support for its conclusion that an undelivered item has stand-alone value
c.The period of which each unit of accounting is recognized
d.The method for determining whether certain deliverables in an arrangement qualify as separate units of accounting
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