Which of the following legislations can a state adopt in determining whether an accountant is liable in negligence to third parties?
A) Section 2(b) of the Robinson-Patman Act
B) Section 5 of the Federal Trade Commission
C) Section 552 of the Restatement (Second) of Torts
D) Section 16 of the Clayton Act
C
Business
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The revenue recognition principle guides accountants in ________
A) ensuring only revenues received in cash are recorded B) determining when to record expenses C) determining when to record revenues D) ensuring expenses are deducted from revenues
Business
Which of the following is a type of insurance where an insurer transfers loss exposures from policies written for its insureds?
A) Treaty insurance B) Reinsurance C) Mutual insurance D) Captive insurance
Business