Principles and Process Standards Worksheet Directions: Go to the NCTM website by using the following directions: 1. Go to http://www.nctm.org/standards/content.aspx?id=4294967312 2. Click on the Standards and Focal Points section from the top navigation bar. 3. Click the Principles and Standards for School Mathematics navigation bar on the left of the page. 4. Click on the Overview section. 5. Click on Standards for Grades Pre-K–2. 6. Click on Standards for Grades 3–5
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Choose one of the 3 main theories that explain the politic process of accounting standard setting and regulatory process in Australia. Explain critically the main elements of this theory and illustrate with examples. How does this theory operates in the real world. Public interest theory holds that regulation is supplied in response to the demand of the public as a result of inefficient or inequitable market practices. Initially it is assumed to benefit society as a whole rather than particular
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of International Accounting Standards Committee (IASC) in standard setting. The IASC was issuing International Accounting Standards (IAS). So far there were forty one IAS which had been issue before IASB replaced IASC in 2001. As one of the major weaknesses of IASC was that the standards it was issuing contained many objectives thereby defeating the purpose of consistency in recognition‚ measurement and presentation of transactions. IASB intends to limit such choice of accounting treatments 1.)
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of the FASB. The GAAP has many organizations that exist through the history of rule-making‚ including GASAC. http://www.ask.com/question Three organizations developed‚ or influenced the development of‚ the GAAP in the United States: the SEC‚ the AICPA‚ and the FASB. A separate but similar set of rules and principles govern state and local government reporting‚ as determined by the Governmental Accounting Standards Board (GASB). Accountants generally apply GAAP through the use of FASB pronouncements
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MCQs in lecture from ch 2 1. Accounting theories should be A. Inductive B. Deductive C. Descriptive D. None of the given options is correct 2. Which of the following statements is true about accounting measurements such as profits and assets? A. They are subject to professional judgment B. They would not vary if prepared by different accountants‚ providing they were based on the same set of accounting standards C. They are based on hard‚ objective‚ evidence
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FASB ASC CITATION: Adjustments to Lower of Cost or Market 330-10-35-1 A departure from the cost basis of pricing the inventory is required when the utility of the goods is no longer as great as their cost. Where there is evidence that the utility of goods‚ in their disposal in the ordinary course of business‚ will be less than cost The inventory has a financial importance as it is purchased and recorded at its historical cost or original cost. With respect to a perpetual inventory system
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term “IFRS” is international financial reporting standard (IFRS). IFRS has been developed by International accounting standard board (IASB). As per IASB “IFRS refers to a set of international accounting standard stating how particular type of transactions and other events should be reported in financial statement” or‚ in other words IFRS refers to guidelines and rules that companies and organizations are required to follow in preparing and presenting their financial statements. Thus‚ IFRS are the
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Running head: COMPARING TEACHER STANDARDS Comparing Teacher Standards Jennifer A. Young Grand Canyon University SPE- 529N Special Education Foundations and Frameworks 03/21/11 Comparing Teacher Standards | State Specific Standards & NCLB | NBPTS | CEC | INTASC | Teacher Qualifications | CONTENT KNOWLEDGE & SKILL-Teachers have in-depth understanding of the content they plan to teach.-Teachers provide multiple explanations and instructional strategies.-Teachers are leaders and mentors
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FASB Accounting Standards Codification (ASC) Section 958-605-25 requires that not-for-profits wait to recognize a contribution until they are satisfied that the likelihood is remote that the conditions that accompany the contribution will not be met (Tysiac‚ 2017). According to FASB ASC 958-605-8‚ pursuant to paragraph 958-605-25-2‚ an unconditional promise to give shall be recognized when it is received. There must be satisfactory confirmation that a promise was made and received in the form
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Running head: GASB AND FASB ANALYSIS PAPER Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) Analysis Paper Mandy Diaz University of Phoenix Marie Romero ACC 460 / Government and Non-Profit Accounting March 30‚ 2010 Governmental Accounting Standards Board and Financial Accounting Standards Board This paper will be aimed at comparing and contrasting governmental (GASB) which is Governmental Accounting Standards Board and proprietary (FASB) which is
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