The accounting rule change that could affect AAPL
it is very similar to what the banks were doing with liar loans. Booking all the profit when the loan transaction takes place, rather than a the payments come in.
So Apple will be able to book all the subscription revenue at the time of sale.
The only problem with this theory is that AT&T gets the subscription revenue while Apple sells the phone. Apple no doubt gets a cut of the revenue, but they certainly don't get it all.
Sounds like another scam, anything to make it appear that things are better than what they really are. let's make believe.
Let's believe in Santa, the Easter bunny, elves, the world was really flat, space aliens, or that Donald Trump's hair is really real.
The accounting change is just another way to twist the truth.