{"id":"W2994479368","doi":"","title":"FASB Prepares to Reprioritize: An Interview with Chairman Leslie Seidman","year":2011,"lang":"en","type":"article","venue":"Journal of accountancy online/Journal of accountancy","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue recognition; Revenue; Accounting; Quarter (Canadian coin); Point (geometry); Business; Finance; Management; Economics; Financial accounting; Accounting information system","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008404024,0.0004641402,0.0004196419,0.0007556489,0.01805954,0.006294225,0.0009985556,0.005930319,0.02003323],"category_scores_gemma":[0.02073067,0.0007555031,0.0002913239,0.0006399177,0.003524021,0.004703838,0.002751184,0.01337987,0.005405721],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01287909,"about_ca_system_score_gemma":0.01031738,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07939436,"about_ca_topic_score_gemma":0.109066,"domain_scores_codex":[0.9948601,0.002538909,0.0001152333,0.0003927335,0.001024563,0.001068467],"domain_scores_gemma":[0.9902841,0.002294663,0.0003760922,0.0001444724,0.003035096,0.003865511],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002255177,0.00005618087,0.001402425,0.00004801007,0.000002320541,0.0006129376,0.04531761,0.00005950271,0.0006737807,0.00478011,0.935879,0.01114568],"study_design_scores_gemma":[0.000003718644,0.00003252971,0.001511613,0.0001513336,0.000001646278,0.0001972057,0.06116613,0.00006466302,0.0001989542,0.0006581226,0.9359883,0.00002572669],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"other","genre_scores_codex":[0.03025371,0.005414464,0.001136209,0.8812813,0.007722549,0.0001349261,0.0001749741,0.0001523526,0.07372952],"genre_scores_gemma":[0.2136296,0.004224585,0.001964743,0.4483708,0.002647276,0.0005346911,0.0002798279,0.0002677182,0.3280807],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.07939436,"threshold_uncertainty_score":0.1578645,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0619135913510445,"score_gpt":0.265290467106821,"score_spread":0.2033768757557765,"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."}}