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As for the questions, I will go last, because I picked the articles, and each of you guys pick a question to work on, and I'll work on the remaining question.

1. Who is the intended audience for the article? EXCEPT THIS ONE: We should all come to a common answer to this one. What do you think?

2. Do you think the article will be helpful to this audience?

3. How does this article relate to the accounting profession?

4. What benefits can practicing accountants gain from this article?

5. Are there any other unresolved accounting issues that the authors could have addressed?

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