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Which of the following criteria, specified in the Conceptual Framework, must be met before a liability can be recognised in the accounting records?
I. The liability is beyond a reasonable doubt.
II. It is probable that the future sacrifices associated with the item will occur.
III. The liability has a cost or value that can be measured with reliability.
Fundamental Attribution Error
The tendency to overemphasize personal characteristics and ignore situational factors in judging others' behaviors.
Self-Serving Bias
The common tendency to attribute one’s successes to personal characteristics and failures to external factors.
Shock Machine
Often associated with psychological experiments, it refers to a device used to deliver an electric shock to a subject, typically used in studies on obedience, learning, and punishment.
Stanley Milgram
A psychologist best known for his research on obedience to authority, which revealed how people are willing to follow orders even when it results in harming others.
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