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Basic Question 19 of 22

Indicators of low-quality revenue include large ______.

I. increases in accounts receivable
II. decreases in accounts receivable
III. increases in unearned revenue
IV. decreases in unearned revenue

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Colin Sampaleanu

Colin Sampaleanu

Learning Outcome Statements

describe presentation choices, including non-GAAP measures, that could be used to influence an analyst's opinion

describe accounting methods (choices and estimates) that could be used to manage earnings, cash flow, and balance sheet items

describe accounting warning signs and methods for detecting manipulation of information in financial reports

CFA® 2024 Level I Curriculum, Volume 3, Module 10.