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The FASB Has Been Able to Guard Against Management Manipulation

Question 101

Multiple Choice

The FASB has been able to guard against management manipulation of earnings as a result of asset impairments by


A) fining any managers found guilty of such manipulation.
B) requiring restoration of previously recognized impairment losses.
C) prohibiting restoration of previously recognized impairment losses.
D) relying on State Boards of Public Accountancy to police the transactions.

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