Many companies sell products allowing their customers the right to return merchandise if they are not satisfied. Because the return of merchandise can retroactively negate the benefits of having made a sale, the seller most meet certain criteria before revenue is recognized in situations when the right of return exists. Obtain the relevant authoritative literature on accounting for the right to return merchandise from the IASB website (www.ifirs.org), from your school library, or from some other source. Summarize the requirements that must be met before revenue can be recognized when the right of return exists. What factors do you think may impair the ability to make a reliable estimate of returns? Access the most recent annual reports or 10-K reports for Hewlett-Packard Company and for Advance Micro Devices, Inc. from the companies' websites or by accessing EDGAR at www.sec.gov. Search for the revenue recognition policy to determine when these two companies recognize revenue tor product sales allowing customers the right of return. Using your answers to requirements 1 and 2, speculate why the two revenue recognition policies differ