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Unformatted text preview: Describes an improper treatment or fails to reference properly Describes the proper treatments using proper referencing techniques Describes the appropriate treatments and highlights the difference(s) using proper referencing techniques Support No references or not able to find them Legitimate references provided References provided using a standard format (e.g., ASC 220-10-15-2 or IAS 17, par 4) Requirement IV Company selection Companies selected report under the same regime Companies selected report under different regimes Companies selected operate in the same industry but report under different regimes Treatment differences No adequate description of the particular treatment differences Treatment differences are adequately described Treatment differences are adequately displayed Support No references or not able to find them Legitimate references provided References provided using a standard format (e.g., 2008 10-K, note 12 or 2008 20-F, note 3)...
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This note was uploaded on 03/29/2011 for the course ACC 311 taught by Professor Debruine during the Winter '08 term at Grand Valley State University.
- Winter '08