Question #1 (15 marks) A. "....earnings management could occur in any part of the external disclosure process, and could take a number of forms." Explain the given statement. (6 marks) B. Salam is a junior accountant in ABC Company. Recently, he was involved in the accounting of his company's pension plan and came across the word curtailment. He wants you to explain the meaning and the accounting for pension plan curtailments. (3 marks) C. What are the various methods used by managers to manage earnings? And what are the results of these earnings methods? (6 marks)