Which of the following items is consistent with earnings being informative about current performance and informing the analyst that level of current earnings are not sustainable?

a. The firm recognizes an unexpected gain
b. The firm recognizes a fair value gain on a financial asset as a result of a favorable move in interest rates.
c. The firm recognizes additional expenses this period due to pre-opening costs associated with new stores.
d. The firm experiences a large jump in sales and earnings as a result of successful research and development of new products.


A

Business

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When all of the cash for an account previously written off under the direct write-off method is unexpectedly collected, the correct entry is

a. debit Bad Debt Expense and credit Accounts Receivable. b. debit Accounts Receivable and credit Bad Debt Expense. c. debit Cash and credit Accounts Receivable. d. dependent on the period in which the cash was collected.

Business

Which of the following types of attributes are typical of manufactured products?

A) search B) experience C) credence D) feature

Business

Which is not a method of factor analysis?

A) principal components analysis B) common factor analysis C) omega method D) unweighted least squares

Business

What is goodwill and when may it be recorded?

Business