The Independent Group That Issues Standards That Identify Preferred Accounting

question 71

Multiple Choice

The independent group that issues standards that identify preferred accounting practices and is attempting to harmonize the accounting practices globally is the:

• A)AICPA.
• B)IASB.
• C)CAP.
• D)SEC.
• E)FASB.

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Definitions:

Implicit Attitudes

Unconscious beliefs or feelings towards objects, people, or concepts that can influence behavior and perceptions.

Explicit Attitudes

Attitudes people are consciously aware of through the cognitive system.

Self-Presentational Concerns

Worries or considerations about how one is perceived by others or manages impressions in social interactions.

Subjective Norm

The perceived social pressure to engage or not engage in a particular behavior, influenced by the beliefs about what others think one should do.