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Please discuss below two topi

Please discuss below two topic.
1.Please respond to:
What are the different criteria for recognizing revenue? Why are there so many revenue recognition methods? Why is it so subjective, and what are the implications to the quality of the income statement?

2.Please respond to the following regarding the historical cost principle. 
Cost as a basis of accounting for assets has been severely criticized.
What defense can you build for cost as the basis for financial accounting?

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