Browsing W&L University Student Scholarship by Author "Orsak, Rebecca L."
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Feedback and Pushback: Stakeholder Input and Other Influential Factors in the FASB's Adoption of ASC 606- Revenue from Contracts with Customers (thesis)
Orsak, Rebecca L.In 2002, the FASB took on a joint project with the IASB to create a single, comprehensive standard for revenue recognition. ASC 606 replaced the earnings-based model of recognition that, in practice, could lead to inconsistent, ... -
Standardized Testing in a Non-Standardized World: The Unfairness of High-Stakes Standardized Testing and its Implications for English Language Learners in Texas
Orsak, Rebecca L.This paper aims to determine whether federally mandated standardized tests provide fair equality of opportunity for all students. To assess the effects of high-stakes testing, I researched the performance of English language ...