In the Context of Developing a Data Administration Strategy, A(n)

question 53

Multiple Choice

In the context of developing a data administration strategy, a(n) _____ provides a framework that includes computerized, automated, and integrated tools such as a DBMS and CASE tools.

• A) access plan
• B) active data dictionary
• C) information systems architecture
• D) security policy

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Definitions:

FASB-IASB Convergence

The ongoing efforts by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) to align their accounting standards and practices.

Lease Accounting

The process of recording and reporting financial transactions related to leases in the company's financial statements, following specific accounting standards.

U.S. GAAP

United States Generally Accepted Accounting Principles, a set of accounting rules and standards used in the United States for preparing financial statements.