Income Measurement/Revenue Recognition A. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) came together on a unified project to outline the accounting principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and IFRS. Research IAS-18, Revenue, and discuss how it would apply to AMAZON. B. Review AMAZON's revenue over the past two years. Analyze the change in revenue (increase/decrease) and give the reasons for this change. C. Reflecting upon AMAZON's balance sheet, identify the unearned revenue accounts listed. How does AMAZON handle the proper accounting treatment with regard to recognizing revenue from unearned revenue accounts?