Factual misstatement and Micro-credentials: Difference between pages

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imported>Doug Williamson
(Mend link.)
 
imported>Doug Williamson
(Create page - source - Europa webpage - https://education.ec.europa.eu/education-levels/higher-education/micro-credentials#:~:text=Micro%2Dcredentials%20certify%20the%20learning,their%20personal%20and%20professional%20development.)
 
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''Financial reporting - audit.''
''Learning and development - certification.''


In financial reporting, misstatements are differences between amounts reported - or other disclosures - in financial statements, and the amounts or disclosures required by relevant accounting standards.
Micro-credentials are certifications of achieving the learning outcomes of short-term training or educational courses.


Factual misstatements include numerical errors and misclassifications.
They are designed to increase the flexibility and focus with which people can develop the knowledge, skills and competencies that they need for their professional and personal development.




Factual misstatements can be objectively determined with certainty, unlike judgmental misstatements.
==See also==
* [[Academic]]
*[[Certification]]
*[[Competence]]
*[[Development]]
*[[Learning and development]]
*[[Learning outcome]]
*[[Qualifications]]
*[[Qualified]]
*[[Qualify]]
*[[Stem]]
*[http://www.treasurers.org/qualifications The ACT's qualifications]


 
[[Category:Self_management_and_accountability]]
== See also ==
[[Category:Knowledge_and_information_management]]
* [[Accounting standards]]
* [[Audit]]
* [[Disclosure]]
* [[Financial reporting]]
* [[Judgmental misstatement]]
* [[Material]]
* [[Misrepresentation]]
* [[Misstatement]]
* [[Negligent misstatement]]
* [[Qualified audit report]]
* [[Unqualified audit report]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Revision as of 20:36, 9 October 2022

Learning and development - certification.

Micro-credentials are certifications of achieving the learning outcomes of short-term training or educational courses.

They are designed to increase the flexibility and focus with which people can develop the knowledge, skills and competencies that they need for their professional and personal development.


See also