Examine of Accounting Standards Setting Authorities in America, International and Iran
Bibliographic record
Abstract
In this article, considering that the role of America in Accounting standard, First financial Accounting Standards \nBoard in America is examined in details. Then, considering that the magnifications that make in regard to \nacceptance of International Accounting Standards, presentation brief history of this standards set, will be showed \nthat not only Europe Union accept this standards that set in combined accounting inventories level but also many \ncountries in the worldwide Such as America, Canada and Japan haven't accepted this standard set and in spite of \nstarting of symmetric projects, the date of the final of these projects is changing. In relation to discussion of Iran, \neither history or accounting standards of adjusted tables and International Accounting Standard are presented to \nshow a high difference between two standard sets that creating of these differences and not be interpreted. \nInternational Accounting Standards, so, it is necessary that this problem be solved.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.005 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".