You can report alleged copyright infringement by visiting Twitter’s Help Center andfiling a copyright complaint. If you are logged in to twitter.com, you can visit the Twitter Help Center directly from your Twitter account by clicking the ‘Help’ link located in the sidebar. A contra account is a general ledger account with a balance that is opposite of the normal balance for that account classification. The use of a contra account allows a company to report the original amount and also report a reduction so that the net amount will also be reported.

The key example of a contra equity account is Treasury stock, which represents the amount paid to buyback stock. The amount is reported on the balance sheet in the asset section immediately below accounts receivable. Please think twice before submitting a claim or counter-notice, especially if you are unsure whether you are the actual rights holder or authorized to act on a rights holder’s behalf. There are legal and financial consequences for fraudulent and/or bad faith submissions. Please be sure that you are the actual rights holder, or that you have a good faith belief that the material was removed in error, and that you understand the repercussions of submitting a false claim.

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• We contribute to the literature by providing a framework informed by agonistic democracy to analyse multi-stakeholder engagements in contested arenas.
• This paper forms part of a special section “Problematizing profit and profitability”, guest edited by Alan Lowe, Yesh Nama and Alexandru Preda.
• U.S. GAAP and IFRS require full disclosure of the effects of an accounting change in the year the change is made, but not in future years.
• Since it is a contra asset account, this allowance account must have a credit balance .

U.S. GAAP and IFRS require full disclosure of the effects of an accounting change in the year the change is made, but not in future years. We conduct an experiment to examine whether investors forget to adjust for an accounting change in periods subsequent to the change, and examine the effectiveness of interventions designed to mitigate that tendency. In the experiment, a company changed how it accounts for pension gains and losses, and investors value the company over three consecutive reporting periods. Results indicate that investors gradually forget to adjust for the accounting change over time under the current approach used to disclose accounting changes. These effects are mitigated in post-change periods when investors receive full disclosure of the current effect of the prior accounting change, and to a lesser extent when investors receive a disclosure that includes a simple non-quantitative disclosure that the accounting change occurred. Supplemental analyses indicate that investors rely more on memory-aiding disclosures as the time delay between valuation judgments increases.

Using the Benefit

In so doing, we also add to the growing empirical literature on the media and methods of counter accounts as an alternative form of conveying information for the purpose of influencing societal decision making (Gray et al., 2014, Gallhofer et al., 2015, Thomson et al., 2015). Second, we illustrate the value of Chouliaraki, 2006a, Chouliaraki, 2008 and Boltanski’s conceptualizations to the study of multi-modal accounts, thus expanding the methodological toolbox of discourse analyses with a rare semiotic framework (Jørgensen & Phillips, 2002). In the face of growing disaffection with neoliberalism and corporate social and environmental accounting, critical accounting recognizes the potential of counter-accounting to open spaces for democratic contestation and to advance progressive change. Critical dialogic accounting and accountability , for example, views counter-accounting as providing social movements with opportunities to challenge neoliberal hegemony, to mobilize multiple publics and to construct new social realities. However, the democratizing potential of counter-accounting is contested within academia, and social movements’ views of counter-accounting as a politicizing practice are not well understood.