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Keywords: economic transactions
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2011) 26 (4): 797–806.
Published: 01 November 2011
...M. Cathy Claiborne; Kirkland A. Wilcox ABSTRACT In this case, two start-up companies in the same industry have identical economic transactions. Although both companies follow generally accepted accounting principles (GAAP), each manager makes different choices and estimates when applying GAAP...