The principal concern with accounting for related-party transactions is: a. The size of the transactions. b. Differences between economic substance and legal form. c. The absence of legally binding contracts. d. The lack of accurate data to record transactions. A subsequent event for an entity with a December 31, 2016, year-end would not include: A change in the estimated useful lives of equipment in January 2017. b. An issuance of bonds in January 2017. An acquisition of another company in January 2017. d. A major uncertainty at December 31, resolved in January 2017. a. c. When a company pays its bill from a plumber for previous services on account: Its debt to equity ratio always decreases. b. Its acid-test ratio always remains unchanged. Its current ratio always remains unchanged d. Its return on shareholders' equity always decreases a. .