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Essay text:
On examination, most of the policies between the companies were very similar to each other , leading us to believe that these policies are an industry norm.
From the accounting policy examination, certain areas were highlighted for potential data manipulation and the following accounting adjustments performed when any significant issues were discovered.
Accounts Receivable Provisions:
Upon examination of VBA’s AR allowances it became apparent that a likely understatement of the provision for doubtful debts was occurring . In short, the provision went from an average of 4.5% over the last three years to 1...
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