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Management intent is an accepted basis for recognition of future events.
In the cash flow statement, cash is defined as literal cash on hand or on demand deposit
plus cash equivalents.
Some capital leases are treated as loans with income realized through implicit interest in
each lease payment.
According to signalling theory, firms have an economic incentive to report bad news.
Monetary assets and liabilities do not include notes receivable and payable.
Accounting theory is developed and refined by the process of accounting research.
Because of the efficient-markets hypothesis, the impetus for increased disclosure with
less concern for choice among accounting alternatives has grown stronger.
The disclosure requirements of SFAS No. 132 pertain to both pensions and OPEBs
where applicable.
Monetary items gain or lose purchasing power as the price level changes.
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