ACC 421 Experience Tradition/uophelp.com ACC 421 Experience Tradition/uophelp.com | Page 17

   Brief Exercise 18-5 Brief Exercise 18-6 ========================================= ACC 421 Week 2 Team Assignment CA1-3, CA 1-14, E3-14, P3-11 For more course tutorials visit www.uophelp.com CA1-3 (Financial Reporting and Accounting Standards) Answer the following multiple-choice questions. (All answers are in bold type.) 1. GAAP stands for: 2. Accounting standard-setters use the following process in establishing accounting standards: 3. GAAP is comprised of: 4. The authoritative status of the conceptual framework is as follows. 5. The objective of financial reporting places most emphasis on: 6. General-purpose financial statements are prepared primarily for: 7. Economic consequences of accounting standard-setting means: 8. The expectations gap is: CA 1 – 14 (Securities and Exchange Commission)The U.S. Securities and Exchange Commission (SEC)was created in 1934 and consists of five commissioners and a large professional staff. The SEC professionalstaff is organized into five divisions and several principal offices. The primary objective of the SEC is tosupport fair securities markets. The SEC also strives to foster enlightened stockholder participation in corporatedecisions of publicly traded companies. The SEC has a significant presence in financial markets, thedevelopment of accounting practices, and corporation-shareholder