Quarterly Review of Accounting Policy

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Quarterly Review of Accounting Policy Issues

- the company’s revenue recognition policies and compliance with relevant accounting standards and best practices, and any trends that are affecting the company’s recognition of revenue (such as an increase in period end shipments, changes in the mix of sales by distribution channel or type of customer and changes in the mix of products and services);

- restructuring charges;

- the use of reserves and accruals

- the effect of acquisitions and dispositions on revenues and earnings;

- impairment assessments for inventory, goodwill and other long-lived and intangible assets;

- contingent liabilities;

- accounting for marketable debt and equity securities;

Further reading: Corporate Governance | Audit | Performance Improvement

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