Which Financial Statements Are Recommended by the PSAB for Presentation

question 7

Multiple Choice

Which financial statements are recommended by the PSAB for presentation by governments?

• A)Statement of financial position, statement of operations, statement of changes in net debt, statement of remeasurement gains and losses, and statement of cash flows
• B)Statement of financial position, statement of operations, statement of remeasurement gains and losses, and statement of net debt
• C)Statement of financial position, statement of cash flows, and statement of operations only
• D)Statement of financial position, statement of cash flows, and statement of net debt only

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Definitions:

Secondary Reinforcers

Stimuli that have no inherent value but have been paired with primary reinforcers or are learned to be valuable, often used in behavior modification protocols.

Primary Reinforce

is a naturally reinforcing stimulus, such as food or water, that fulfills a basic biological need and does not require learning to become effective.

Extinction

In behavioral psychology, the process by which a conditioned response decreases or disappears after repeated exposure to the conditioned stimulus without the unconditioned stimulus.

Conditioned Taste Aversion

The acquired dislike or avoidance of a particular food or drink because it has been associated with an unpleasant outcome.