Question: 1. Why may interindustry income uniformity be more difficult to achieve than interindustry uniformity, and what are the implications of this in terms of a conceptual framework project, specific accounting standards, and comparability of accounting income numbers?
2. What is the relationship between earnings management and income smoothing?
3. Is earnings per share an example of finite or rigid uniformity?
4. Why is the handling of troubled debt restructuring under SFAS No.