What are the criteria necessary to recognize revenue?
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2. 瞭解在何种情境下有动机去操纵收入认列时点?如何操纵?包括何项风险?。
Under what circumstances would managers have the incentive to manipulate the timing of revenue recognition? How would they do it? What risks are involved?
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3. 瞭解在何种情境下有动机去操纵收入认列时点?如何操纵?包括何项风险?。
Under what circumstances would managers have the incentive to manipulate the timing of revenue recognition? How would they do it? What risks are involved?
