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Which Is Not an Example of a Biased Accrual

Question 25

Multiple Choice

Which is not an example of a biased accrual?


A) Accruals based on overly optimistic estimates.
B) Accruals based on overly conservative estimates.
C) Accruals based on achieving target level of revenues.
D) Accruals based on applying professional judgment.

Correct Answer:

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