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What Are the Criteria the SEC Uses to Determine If

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What are the criteria the SEC uses to determine if revenue is realized or realizable and earned?


Definitions:

Projection

A defense mechanism where an individual attributes their own unacceptable thoughts or feelings onto someone else.

Consensus Cue

A signal or piece of information indicating that a group is reaching or has reached general agreement on a particular issue.

Distinctiveness

The quality of being different or unique, distinguishing an individual, group, or object from others in a specific context or among comparable entities.

Stereotype

A prevalent, yet rigid and simplified conception of a certain category of people or items.

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