Which of the Following Is True Regarding Footnote Disclosure of Operating

question 17

Multiple Choice

Which of the following is true regarding footnote disclosure of operating lease payments under IFRS and U.S.GAAP?

• A)U.S.GAAP does not require as much detail as IFRS.
• B)It is more difficult to estimate the impact of the off-balance sheet liabilities for companies that use U.S.GAAP, as compared with IFRS companies.
• C)Extensive disclosure of future noncancelable lease payment is required for the next five years and the years thereafter under IFRS.
• D)IFRS typically has no detail on the year-by-year breakout of lease payment due.

Differentiating between types of reinforcements (positive, negative) and punishments (positive, negative).

Identifying effective strategies for modifying behavior using operant conditioning.

Recognizing the significance of discriminative stimuli in operant conditioning.

Describing the process and effects of shaping in learning new behaviors.

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Definitions:

Dismissing An Employee

The act of permanently removing an employee from their position of employment, often due to performance issues or misconduct.

Training Technique

Methods or procedures used to enhance the skills, knowledge, and competencies of individuals, aimed at improving their performance in specific tasks or roles.

Modelling

Demonstrates through personal behaviour the job performance expected of others.