Which of the Following Tools Categorizes Employees as Future, Current

question 12

Multiple Choice

Which of the following tools categorizes employees as future, current, and consistent stars?

• A) succession plans
• B) biographical information blanks
• C) career paths
• D) 9-box grids
• E) ability tests

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Definitions:

Deferrals

Income or expenses that have been recorded but not yet earned or used, respectively, affecting future accounting periods.

Recognition

The process of recording an item or event in financial statements once it meets the criteria for financial reporting as defined by accounting standards.

Matching Principle

An accounting principle that requires companies to report expenses at the same time as the revenues they are related to are earned.

Matching Expenses

An accounting principle that matches expenses with the revenues they generate within the same accounting period.