Which of the Following Would Not Be Included in FASB

question 84

Multiple Choice

Which of the following would not be included in FASB Statement of Financial Accounting Concepts #4,which identifies the information needs of the users of non-business financial statements?

• A) Format and content of financial statements
• B) Assessing services provided by a non-business organization and its ability to continue to provide those services
• C) Assessing managements' stewardship and performance
• D) Evaluation of an organization's resources, obligations and effects of changes in net resources

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Definitions:

Illogical Thoughts

Thinking patterns that are irrational or lack sound reasoning.

Cognitive Therapy Technique

A form of psychotherapy that aims to change negative patterns of thinking or behavior to alter a person's mood and coping strategies.

Scaling

The process of assigning a measurement or value to objects, properties, or conditions in a way that allows for comparison or ranking.

Cognitive Restructuring

Cognitive restructuring is a therapeutic process aimed at identifying and changing negative or irrational thoughts and beliefs.