A Reference Section Differs from a Bibliography in That a Reference

question 11

Multiple Choice

A Reference section differs from a bibliography in that a Reference list includes

• A) all relevant citations.
• B) only articles cited in text.
• C) only empirically proven research.
• D) both scientific and non-scientific research.

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Definitions:

Prior Period Adjustments

Prior period adjustments are corrections made to a company's financial statements for errors or omissions in previously reported periods.

Comprehensive Tax Allocation

A method of accounting that allows for the recognition of deferred tax liabilities and assets for future tax consequences of events that have been recognized in a business's financial statements or tax returns.

Deferred Method

A method of accounting where certain revenues or expenses are not recognized in the period they occur but are deferred to a later period.

Asset/Liability Method

An accounting technique used for measuring the deferred tax liabilities and assets by considering the temporary differences between the accounting and tax values of assets and liabilities.