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A position paper (sometimes position piece for brief items) is an essay that presents an arguable opinion about an issue – typically that of the author or some specified entity. Position papers are published in academia, in politics, in law and other domains. The goal of a position paper is to convince the audience that the opinion presented ...
Positionality statements have also attracted controversy, being alternatively labeled by detractors as "research segregation", "positional piety", and "loyalty oaths". [ 11 ] [ 12 ] [ 13 ] According to critics, an author may claim moral authority through affinity with subjects, or through a confession of difference of relative privilege.
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
A basic template for writing positioning statements is as follows: "For (target customer) who (statement of the need or opportunity), the (product name) is a (product category) that (statement of key benefit – that is, compelling reason to buy). Unlike (primary competitive alternative), our product (statement of primary differentiation)."
AICPA Statements of Position (SOPs) are statements of position issued by the American Institute of Certified Public Accountants (AICPA) Standards Division. They are meant to influence the development of accounting standards and to propose revisions to the AICPA's Audit and Accounting Guide (AAGs) series.
Statements No. Date Official title 1: 1962 April 13: Statement by the Accounting Principles Board. See also section 9001 of the final edition of the APB Accounting Principles, Volume 2, Original Pronouncements as of June 30, 1973.
The Russian Foreign Ministry said on Thursday that the United States needed to formulate its policy on ending the conflict in Ukraine and that Moscow could then base its own position on specific U ...
This is a list of statements by major scientific organizations about climate change, that have issued formal statements of opinion, classifies those organizations according to whether they concur with the IPCC view (i.e. the scientific consensus on climate change), are non-committal, or dissent from it.