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The restatement accelerates the recognition of expenses, changing the periods during which certain costs are recognized, the company said.
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The simplest strategy — one already occurring — is to accelerate the recognition of accrued capital gains.
And according to the SEC, Xerox, a photocopier company, wrongly accelerated the recognition of equipment revenue by over $3 billion.
Similarly, a study by two accounting professors found that executives pursuing M.B.O.s tended to accelerate the recognition of expenses and delay the recognition of revenue, making their companies look less profitable than they were.
The paper confirms findings from previous research suggesting that banks will accelerate the recognition of tax losses before the rate change by increasing loan loss reserves before the change, effectively shifting corporate income forward to the lower-taxed period.
A pre-computation algorithm is first proposed based on ant random walking to accelerate the recognition of the ring characteristics of a network topology.
Point-of-care diagnostics are desperately needed in high-burden settings in order to reduce delays in disease detection and to accelerate the recognition of treatment failure suggestive of drug-resistant tuberculosis [24].
Being under observation for cardiac problems might accelerate the recognition of relapse.
Vatsa et al. [14] develop a comprehensive framework to improve accuracy of the recognition system and to accelerate the recognition process.
Cetyltrimethyl ammonium bromide (CTAB) was added toform self-assembly micelles for accelerating the recognition process.
The benzothiazole moiety of the probe molecular skeleton is believed to play a vital trole in shifting the beaconing fluorescence signal to the quiet NIR region and accelerating the Pd0 recognition process of the probe via the formation of the fluorescent reaction product with largely extended π-delocalization.
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