{"id":"W2144630031","doi":"10.2308/iace-50522","title":"The Accounting Entity, Relevance, and Faithful Representation: Linking Financial Statement Notes to the FASB and IASB Conceptual Frameworks","year":2013,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Smiths Detection (Canada)","funders":"","keywords":"Accounting; Financial statement; Relevance (law); Statement (logic); Financial accounting; Conceptual framework; Representation (politics); Presentation (obstetrics); Accounting information system; Business; Political science; Sociology; Law; Audit; Social science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001300358,0.0002655631,0.0002149743,0.0002373651,0.001001207,0.003139877,0.0004549304,0.0001695197,0.0001134051],"category_scores_gemma":[0.003061011,0.0001999758,0.00004184631,0.0007819609,0.0002119444,0.002215739,0.0003143854,0.0005380296,0.0002070767],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008935315,"about_ca_system_score_gemma":0.000130735,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004917952,"about_ca_topic_score_gemma":0.001217316,"domain_scores_codex":[0.9978925,0.00004024472,0.0005989471,0.0005231209,0.0004743582,0.0004708361],"domain_scores_gemma":[0.9979335,0.0005754551,0.0004546979,0.0004339056,0.0005759639,0.0000264783],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002482274,0.0001364789,0.6364062,0.0001844477,0.00002643336,7.534374e-7,0.009464342,0.000171321,0.0001684416,0.03040474,0.08627084,0.2367412],"study_design_scores_gemma":[0.0003239128,0.00001076973,0.4529663,0.0004020987,0.00004371737,0.000003766179,0.02983143,0.001360149,0.0000506175,0.01088709,0.5036116,0.0005085345],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9579427,0.001488677,0.0002709544,0.03422655,0.002727884,0.001022573,0.000001157616,0.0001051523,0.002214328],"genre_scores_gemma":[0.9862503,0.0001974582,0.000864933,0.008362355,0.003432415,0.0003381326,0.00002964331,0.00003844059,0.0004863096],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4173408,"threshold_uncertainty_score":0.9978949,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01362416954738942,"score_gpt":0.2919011798679958,"score_spread":0.2782770103206064,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}