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The FASB,GASB,and FASAB have each established a hierarchy of GAAP for financial statements preparers?
List one category A and one category B item for each organization.
Cognitive Theory
A theory of psychology that emphasizes the importance of mental processes in how people process information, perceive, remember, and learn.
Psychosocial Theory
A framework proposed by Erik Erikson that outlines eight stages of psychological development, from infancy through adulthood, each characterized by a specific conflict that contributes to a person’s growth.
Learning Theory
A conceptual framework that describes how knowledge, skills, attitudes, or behaviors are acquired, processed, and retained.
Emotional Needs
Fundamental psychological necessities for wellbeing, including feeling loved, understood, and valued.
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