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1. What are different criteria for recognizing
revenue?
2. What are the different revenue recognition
methods? Why are there so many revenue
recognition methods?
3. Why are the methods subjective, and what
are the implications on income statement
quality?
4. What are the differences between regular
and irregular items on an income statement?
5. What are the requirements for items to

2. qualify as irregular? What are some examples of
irregular items?
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