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Chapter 15 presents several techniques for overcoming nervousness and releasing nervous energy before giving an oral presentation. One is to remind yourself that you are prepared. What are two other techniques mentioned in the chapter?
Intraperiod Tax Allocation
The allocation of income taxes within a single financial reporting period among continuing operations, discontinued operations, extraordinary items, and prior period adjustments.
Interperiod Tax Allocation
An accounting technique that aims to match taxes paid with the revenues causing the tax, over periods affected by timing differences in recognizing certain items for tax and accounting purposes.
Net Income
The amount of money a company earns after deducting all its expenses, taxes, and losses from its total revenue.
Prior Period Adjustments
Prior period adjustments are corrections made to a company's financial statements for errors or omissions in previously reported periods.
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