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Explain the accounting implications of the following concepts about efficient securities markets:
a)Accounting information competes with other sources of information.
b)Accounting reports and standards can assume that users have a reasonable level of sophistication.
Contingency Planning
The process of preparing strategies to deal with potential future emergencies, disruptions, or unexpected events.
Organizational Structure
The system of rules, roles, and responsibilities within a company that determines how it operates and how its employees work together.
Contingency Plan
A strategy or plan prepared in advance to deal with possible future emergencies, changes, or unexpected events.
Situation Analysis
An assessment of an organization's current situation and external environment, used to identify strengths, weaknesses, opportunities, and threats (SWOT).
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