Multisource Appraisal Recognizes That the Manager Is No Longer the Sole

question 49

Multiple Choice

Multisource appraisal recognizes that the manager is no longer the sole source of performance appraisal information. Which of these terms is most associated with this kind of appraisal?

• A)outside raters
• B)peer evaluation
• C)360-degree rating
• D)team appraisal

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Definitions:

IASB

International Accounting Standards Board, an independent organization that develops and approves International Financial Reporting Standards (IFRS).

Financial Accounting Standards

Rules and standards set by authoritative bodies that dictate how companies prepare and present their financial statements.

AICPA

Stands for American Institute of Certified Public Accountants, a professional organization for Certified Public Accountants (CPAs) in the United States.

SEC

The U.S. Securities and Exchange Commission, the federal agency responsible for enforcing federal securities laws and regulating the securities industry.