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Keywords: accounting changes
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Journal Articles
Issues in Accounting Education (2012) 27 (3): 783–798.
Published: 01 August 2012
..., liability de-recognition, accounting changes, and deferred tax accounting) to determine the applicable GAAP (generally accepted accounting principles) for recognizing gift card “breakage,” the estimated amount of gift cards that is unlikely to be redeemed. You also must evaluate soundness of the proposals...
Includes: Supplementary data