Which method is NOT used to overstate assets?

a. Inappropriately capitalizing costs that should be expensed.
b. Recording newly acquired assets at cost instead of fair market value in a healthy economy.
c. Creating ficticious accounts receivable or inventory to hide thefts.
d. Inflating assets through mergers and acquisitions by manipulation of intercompany accounts and transactions.


b
FEEDBACK: a. Incorrect.
b. Correct. Recording acquired assets at cost instead of fair market value will understate assets during times of economic prosperity.
c. Incorrect.
d. Incorrect.

Business

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