<?xml version="1.0" encoding="UTF-8"?>
<item xmlns="http://omeka.org/schemas/omeka-xml/v5" itemId="385" public="1" featured="0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="https://omeka.maxwelllibrary.org/exhibits/show/diversity-of-tech-comm/item/385?output=omeka-xml" accessDate="2026-07-21T17:45:18+00:00">
  <fileContainer>
    <file fileId="397">
      <src>https://omeka.maxwelllibrary.org/files/original/9dcb55f46648cecb3e24b0b421d5ddde.jpg</src>
      <authentication>3e14b13ac611699b7a3e89e0b98b55e7</authentication>
    </file>
  </fileContainer>
  <itemType itemTypeId="7">
    <name>Website</name>
    <description>A resource comprising of a web page or web pages and all related assets ( such as images, sound and video files, etc. ).</description>
    <elementContainer>
      <element elementId="6">
        <name>Local URL</name>
        <description>The URL of the local directory containing all assets of the website</description>
        <elementTextContainer>
          <elementText elementTextId="1560">
            <text>https://www.youtube.com/watch?v=8TtSQfKaSUY</text>
          </elementText>
        </elementTextContainer>
      </element>
    </elementContainer>
  </itemType>
  <elementSetContainer>
    <elementSet elementSetId="1">
      <name>Dublin Core</name>
      <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
      <elementContainer>
        <element elementId="50">
          <name>Title</name>
          <description>A name given to the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1558">
              <text>Accounting Standard Codification </text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="39">
          <name>Creator</name>
          <description>An entity primarily responsible for making the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1559">
              <text>Estefany Munoz</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="40">
          <name>Date</name>
          <description>A point or period of time associated with an event in the lifecycle of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1683">
              <text>2017, 12-03</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="41">
          <name>Description</name>
          <description>An account of the resource</description>
          <elementTextContainer>
            <elementText elementTextId="1684">
              <text>These standards are created by the Security Exchange Commission and Financial Accounting Standards Board. These standards are commonly used by accountants to find information related to the General Accepting Accounting Principle. Nongovernment entities must follow these standards to properly release financial information to the public and avoid future business intervention by government. </text>
            </elementText>
          </elementTextContainer>
        </element>
      </elementContainer>
    </elementSet>
  </elementSetContainer>
  <tagContainer>
    <tag tagId="66">
      <name>tech_comm_ACFI</name>
    </tag>
  </tagContainer>
</item>
