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Taking a Broader Perspective: The Problem of External Validity All of these are examples of unobtrusive measures except
First-Time Adopters
Entities that are implementing certain accounting standards for the first time in their financial reporting.
Reconciliations
The process of ensuring that two sets of records, usually the balances of two accounts, are in agreement.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that is used globally.
U.S. GAAP
United States Generally Accepted Accounting Principles, which are a set of rules and standards for financial reporting and accounting practices in the U.S.
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