Management discussion and analysis Extraordinary items 10-K reports The matching principle Economic income Accounting income Treasury stock Synthetic leases Goodwill The accrual basis of accounting The cash flow adequacy ratio Pro forma financial statements A measures a company's ability to generate sufficient cash flows from operations to cover capital expenditures, inventory additions, and cash dividends. B. provides information concerned with a company's business plan or strategy. C. requires that revenues earned and expenses incurred in generating those revenues should be reported in the same income statement D. _ is a company's own stock that it has repurchased. E. consists of permanent component, transitory component, and value irrelevant component. F. is the excess of the purchase price of net assets over the fair value of net assets. G. are recorded net of tax in income statement. H. requires that cash inflows are recognized when they are received, and cash outflows are recognized when they are paid includes both recurring and nonrecurring components. can be used to evaluate the reasonableness and feasibility of short-term cash forecasts. may provide benefits of window-dressing the balance sheet and increasing cash flow to the borrower. attempts to influence accounting income for some purpose such as income smoothing. are annual filings made by a company with SEC. Earnings management L. J. K. L M