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A contingency table that had 4 columns and three rows would be labeled:
International Convergence
The effort to standardize accounting standards and practices across different countries to improve transparency and comparability.
U.S. Accounting Standards
The principles, standards, and procedures set forth by governing bodies in the U.S., such as the Financial Accounting Standards Board (FASB), to guide the preparation of financial statements.
U.S. Congress
The bicameral legislature of the federal government of the United States, consisting of two houses: the Senate and the House of Representatives.
Internal Revenue Service
The U.S. federal agency responsible for the collection of taxes and enforcement of tax laws.
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