Significant misstatements or omissions in financial statements reduce the reliability of information contained in them. Matching Concept: Matching Principle requires that expenses incurred by an organization must be charged to the income statement in the accounting period in which the revenue, to which those expenses relate, is earned. Prior to the application of the matching principle, expenses were charged to the income statement in the accounting period in which they were paid irrespective
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S&H Green Stamps – Case Study Before we begin to discuss the timing of the revenue and expense recognition we should introduce a term related to loyalty programs which is called “breakage”. Breakage is the difference between points issued and points redeemed. Since S&H are getting cash for stamps issued to customers regardless of whether they are redeemed for goods later on (or not), the difference between the two is a major factor in their income and profitability. As we have learned, the realization
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ECE 3317 Fall 2012 Homework #6 Answers Note: In this homework set we are in the sinusoidal steady-state (phasor domain). Please turn in Smith charts for each problem, clearly showing your work. 1) From the Smith chart find ΓL for the following ZLN: (a) 0.6 − j 0.4 (b) 0 (c) ∞ (d) 3.5 + j 2.0 (a) (b) (c) (d) 0.35∠ − 120 −1 1 0.65∠15 2) From the Smith chart, find the normalized input admittances corresponding to the following normalized input impedances: N (a) Z= 0.7 − j 0.3 in N (b) Z in
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2dB and this difference of matching is reflected in the graphic of return loss. Figure 65 Comparison of the VSWR between S & C-band before assembly Figure 66 Comparison of the Smith Chart between S & C-band before assembly In figures N066 of the Smith Chart shows that the frequency of 5.8GHz is very near to center of the Smith Chart, and is seen in the figure N067 where de input impedance is 49.96-j054 for 5.8 GHz but is 48.40-j081 for 2.4GHz and the C-band is matching with the port in 50Ω. This
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Final Exam Review- Hitzig parts 1-3 1. Revenue Recognition: General: 25-1 The recognition of revenue and gains of an entity during a period involves consideration of the following two factors, with sometimes one and sometimes the other being the more important consideration: ← a. Being realized or realizable. Revenue and gains generally are not recognized until realized or realizable. Paragraph 83(a) of FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements
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------------------------------------------------- ------------------------------------------------- Microwave an RF Supplementary Project ------------------------------------------------- Equivalent Impedance of an Antenna Introduction: Antenna impedance is a measure of the resistance to an electrical signal in an antenna. Many factors have an impact on an antenna’s ability to transmit a signal, including the environment that the antenna is in and the design and composition of the antenna
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1. Is the Power Starterpack a multiple-element arrangement? According to ASC 605-25-05-1, a multiple-element arrangement is one in which a company "will perform multiple revenue-generating activities." In such an arrangement, a company provides multiple products or services, usually under a single contract. Often, a company will "transfer [those] deliverables to the customer and performance may occur at different times or over different periods of time" (ASC 605-25-05-2). Given these complexities
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Implementation Unit 5 Individual Project ITCO321 – 1103A - 02 August 21, 2011 Does the word matching exist in the phrase. In the phrase “There exists just a single example”, the word exam is indeed in this phrase. Exam is matched to the word Example as seen here. In order to for the word to be matched, using just plain vision was possible, however, in a computer sense; one must use a pattern matching string so that the program would be able to find the match. When using coding to determine
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Accounting Case study The financial statements regarding the disclosures of the significant changes in accounting are not appropriate and adequate in real terms. This is because according to the provisions of the statement of position No. 97 - 2, software revenue recognition a four part conjunctive test must be attained. One of the elements of this conju n ctive test is the compulsory exist ence of persuasive evidence. This is in regard to paragraph 17 which states that
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Week One Individual Explaining Basic Accounting Concepts and Business Structures Week One Individual Generally Accepted Accounting Principles and Source Hierarchy The sources of Generally Accepted Accounting Principles are the FASB standards, Interpretations, and Staff Positions, APB Opinions, AICPA Accounting Research Bulletins and other authoritative pronouncements. The hierarchy is as such: Category A, B, C, and D and Category A is the highest hierarchy. The following
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