Which of the Following Is True

question 61

Multiple Choice

Which of the following is true?

• A) The accounting for treasury shares differs extensively between GAAP and IFRS.
• B) The IASB and FASB are presently studying how financial statement information should be presented.
• C) Share capital means total assets under IFRS.
• D) In the United States, the primary corporate shareholders are financial institutions.

---

Definitions:

Employees' Performance

The quality and efficiency of work produced by workers, often evaluated to inform improvements and rewards.

Central Tendency Error

The inaccurately concentrated rating of all employees towards the middle of a performance scale, avoiding the extremes of high and low evaluations.

Perceptual Error

A cognitive mistake that occurs when interpreting information about the environment, often leading to inaccuracies in judgment or understanding.

Supervisor

An individual in a position of authority who oversees and directs the work of other employees to ensure organizational goals are met.