Which of the Following Is NOT a Major Standard-Setting Body

question 26

Multiple Choice

Which of the following is NOT a major standard-setting body responsible for the establishment of U.S. and international GAAP (Generally Accepted Accounting Principles) ?

• A) SEC (Securities Exchange Commission)
• B) PCAOB (Public Company Accounting Oversight Board)
• C) FASB (Financial Accounting Standards Board)
• D) IASB (International Accounting Standards Board)

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Definitions:

HR Analytics

Type of assessment of HRM effectiveness that involves determining the impact of, or the financial cost and benefits of, a program or practice.

High-Performance Work System

An organization in which technology, organizational structure, people, and processes work together seamlessly to give an organization an advantage in the competitive environment.

Traditional Management

A hierarchical organizational approach focusing on top-down decision-making, structured procedures, and clear division of labor.

High Employee Turnover

A situation where an organization experiences a frequent change in personnel, leading to a high rate of employees leaving and being replaced.