Which of the Following Is Not a Way That the Disclosure

question 50

Multiple Choice

Which of the following is not a way that the disclosure and reporting requirements for interim financial statements differ from those for annual financial statements?

• A) Accruals for estimates of bad debt are not usually as precise on interim dates as they are at year end.
• B) Information disclosed in the latest annual statements does not have to be repeated in the interim statements except for continuing contingencies and other uncertainties.
• C) Accruals for estimates of income tax expenses are not usually as precise on interim dates as they are at year end.
• D) The interim information does not have to be filed with the SEC for public companies.

Know how to select and manipulate multiple controls simultaneously in Form Design view.

Learn the adjustments and settings for multicolumn reports.

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Learn to use the Record Source property for data linking in reports.

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Definitions:

Foot-in-the-door Technique

A persuasive tactic involving getting a person to agree to a small request as a precursor to making them more likely to agree to a larger request later.

Small Request

A minor or insignificant petition or appeal made to another individual, often as a precursor to asking for a larger favor in compliance theories.

Larger Request

A strategy in persuasion and social influence where a bigger, often less achievable, request is made knowing it could be refused in favor of a smaller one that is the real aim.

Self-perception Theory

A psychological theory that suggests individuals infer their own attitudes and emotional states by observing their own behavior and the context in which it occurs.