Which of the following is an example of cookie jar accounting?

A company recognizes revenues before it is appropriate to do so.

A company creates cash reserves in profitable years so the money can be used to offset poor earnings in bad years to give the impression that the company is consistently achieving earnings goals and meeting investor expectations.

A company takes a one-time charge against income in order to reduce assets, which results in lower expenses in the future.

A company intentionally misapplies GAAP and, if caught, argues that the earnings effect is immaterial and the error is not worth correcting.