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Discuss the role of future events in the revenue and

Discuss the role of future events in the following revenue and expense recognition situations.

a. Modification of terms under troubled debt restructuring in SFAS No. 114.

b. Pension accounting relative to measuring current expense in SFAS No. 87.

c. Other postretirement benefits under SFAS No. 106.

d. Full costing and successful efforts in oil and gas accounting as well as the SEC's reserve recognition accounting proposal.

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Financial Accounting: Discuss the role of future events in the revenue and

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