{"id":"W7099046470","doi":"","title":"COMMENTARY A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises American Accounting Association’s Financial Accounting Standards Committee (AAA FASC)","year":2009,"lang":"en","type":"article","venue":"","topic":"Fern and Epiphyte Biology","field":"Agricultural and Biological Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Financial accounting; Accounting standard; Sketch; Accounting information system; Audit; Positive accounting; Mark-to-market accounting; Management accounting; Conceptual framework","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":[0.06294169,0.001361752,0.002225613,0.00306874,0.01720023,0.01915437,0.01317327,0.07075626,0.00824103],"category_scores_gemma":[0.1419348,0.002077871,0.003296156,0.004696003,0.01604977,0.007057587,0.005411576,0.07607957,0.002261571],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1096583,"about_ca_system_score_gemma":0.1884179,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8587239,"about_ca_topic_score_gemma":0.830382,"domain_scores_codex":[0.911573,0.009135884,0.004971376,0.007401355,0.05728299,0.009635473],"domain_scores_gemma":[0.8510311,0.05350318,0.00458893,0.004196572,0.07997517,0.00670513],"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":[0.00003182763,0.00001915924,0.0003055497,0.0001214497,0.00001466341,0.0003709379,0.00261815,0.0003255947,0.000418546,0.1295609,0.8610886,0.005124527],"study_design_scores_gemma":[0.00004808659,0.00002012888,0.001573876,0.0005499389,0.00003080161,0.00009421283,0.001741002,0.0004226556,0.0002931022,0.01373507,0.9812884,0.000202693],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.00109666,0.001652717,0.001037255,0.959752,0.01896393,0.00009889002,0.0003585327,0.00005929971,0.01698065],"genre_scores_gemma":[0.01582927,0.001179113,0.002057187,0.9335876,0.01248672,0.0001311022,0.0001913103,0.000102296,0.03443546],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.1412761,"threshold_uncertainty_score":0.7956306,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01448876937073132,"score_gpt":0.253518827324007,"score_spread":0.2390300579532757,"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."}}