Which Is Not an Example of a Biased Accrual

question 121

Multiple Choice

Which is not an example of a biased accrual?

• A)Accruals based on overly optimistic estimates.
• B)Accruals based on overly conservative estimates.
• C)Accruals based on achieving target level of revenues.
• D)Accruals based on applying professional judgment.

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Definitions:

Collectivistic Orientation

A philosophy that promotes the notion of interdependence.

Individualistic Orientation

A mindset or approach focused on the rights, significance, and achievements of the individual over those of the collective group.

Self-rewarding Orientation

An approach or attitude where individuals find intrinsic satisfaction and motivation in their actions, without needing external rewards.

Nationalistic Orientation

A perspective or ideology that places the interests and cultural identity of one's own nation above others, often emphasizing sovereignty and patriotism.