Changes in Accounting Estimates Are Treated as Accounting Errors

question 6

True/False

Changes in accounting estimates are treated as accounting errors.

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Definitions:

Backward Chaining

A method for teaching a stimulus–response chain. When backward chaining is used, the reinforcing power of the positive reinforcer (presented at the end of the chain) is transferred “down the line” to each discriminative stimulus as it is added to the chain. This makes for very efficient use of positive reinforcement to establish a strong chain.

Terminal Response

This is the final action or series of actions that occurs at the end of a behavioral chain, often considered the goal behavior in training or therapy.

Conditioned

In psychology, refers to behavior that is developed or learned in response to specific environmental stimuli.

Reinforcer

Any stimulus or event that increases the likelihood of a behavior being repeated, which can be positive (adding something desirable) or negative (removing something aversive).