Respondus Mockup Test (**Webcam**) - Requires Respondus LockDown Browser Use this trial test to experience Respondus Lockdown Browser. For more information and to download Respondus Lockdown Browser, visit: Essay Topic 1 In an article for the International Journal of Accounting, Auditing and Performance Evaluation, the scholars Axel Halle and Maria Scholssgang maintained that: "According to the Framework of the IASB, profit is a frequently used measure of an entity's performance. Yet in developing its standards, the IASB has not paid much attention to the presentation of profit, but primarily concentrated on recognition and measurement requirements. As a consequence, the International (Accounting) Financial Reporting Standards (IAS/IFRS) do not provide a sound conceptual basis for the presentation of income and expenses