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Lecture Financial reporting and analysis (6/e) - Chapter 2: Accrual accounting and income determination

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Lecture Financial reporting and analysis (6/e) - Chapter 2: Accrual accounting and income determination

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In this chapter, the learning objectives are: Cash-basis versus accrual income measurement, revenue recognition under accrual accounting, the matching principle and recognizing expenses under accrual accounting, the difference between product and period costs, income statement format and classification, distinctions of special items on the income statement,...

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