Which of the Following Accounting Principles Does the Securities and Exchange

question 69

Multiple Choice

Which of the following accounting principles does the Securities and Exchange Commission (SEC) require U.S. firms to use when filing their financial statements?

• A)International Accounting Standards Board (IASB)
• B)International Financial Reporting Standards (IFRS)
• C)Generally Accepted Accounting Principles (GAAP)
• D)National Advisory Accounting Standards (NAAS)
• E)Financial Accounting Standards Principles (FASP)

Understand the concept of justice as fairness in participant selection and treatment in research.

Knowledge of historical unethical research practices and their impact on current guidelines.

Recognize the roles and responsibilities of an Institutional Review Board (IRB).

Understand the ethical implications and requirements of deception in research.