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1. A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenuse recognition makes the company's profitability initially appear:
A. lower
B. unchanged
C. higher
为什么选C啊
2. Which of the following disclosures regarding new accounting standards provides the most meaningful information to an analyst?
A. The impact of adoption is discussed
B. The standard will have no material impact
C. Management is still evaluating the impact
为什么选A啊
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