Miscellaneous Quiz / Accounting #2

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Can you name the Accounting #2?

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Definitions of inventory treatment
Auditor data to show prevalence of earnings management
Aggressive acc practises to boost share prices (tech)
Mngmt consider earnings most important
Evidence from semi-conductor industry to argue for deferred revenue recognition
Worries about performance volatility explains why managers think CI location matters
Mandating CI disclosure improves value relevance in canada
Grossing up of revenue increased gross profit from $20m to $150m
Attempted capitalisation of marketing expenses as creating subscriptions in 1990s
Delayed revenue recognition in 2014 inflating topline by £250m
Variable depreciation of aircraft

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