Which of the Following Is NOT a Purpose of the Conceptual

question 6

Multiple Choice

Which of the following is NOT a purpose of the conceptual framework of accounting?

• A) To provide definitions of key terms and fundamental concepts
• B) To provide specific guidelines for resolving situations not covered by existing accounting standards
• C) To assist accountants and others in selecting among alternative accounting and reporting methods
• D) To assist the FASB in the standard-setting process

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Definitions:

Behaviorists

Psychologists who focus on observable behaviors and the ways in which behaviors are learned, dismissing thoughts and emotions as causes for behavior.

Thorndike

An influential psychologist known for his work on learning theory and the law of effect, which states that actions followed by positive outcomes are more likely to be repeated.

Negative Punishment

A behavior modification technique where a desirable stimulus is removed following an unwanted behavior to decrease the likelihood of that behavior occurring in the future.

Primary

Referring to something that is first in order, importance, or rank.