{"kind":"task","effective_mode":"full","benchmark":{"kind":"benchmark","effective_mode":"full","slug":"mmlu","formal_name":"MMLU","introduction":"MMLU asks four-way multiple-choice questions across 57 subjects, from elementary material to professional-level examinations. Since 2020 it has been the most widely cited single reference point for general capability.","introduction_ja":"","introduction_en":"","category":"Category not supplied","task_count":null,"acquisition_status":"Acquisition status not supplied","official_url":"https://github.com/hendrycks/test","indexing_mode":"index","profile":{"resources":[],"task_format":"","scoring":"","metric":"","size":"","answer_access":"","license":"","citation":"","maintainer":"","released":"","why_hard":"","related":[],"history":"","construction":"","limitations":"","saturation":"","scores":[]}},"task_id":"20d68754-850b-5f4c-ae76-3e50367969d1","task_key":"all--test--20d68754-850b-5f4c-ae76-3e50367969d1","task_revision_id":"1","upstream_id":"","short_description":"A company’s first IFRS reporting period is for the year ended December 31, year…","config":"all","split":"test","body":"{\"choices\":\"['$0', '$40,000', '$50,000', '$90,000']\",\"question\":\"A company’s first IFRS reporting period is for the year ended December 31, year 2. While preparing the year 2 statement of financial position, management identified an error in which a $90,000 loss accrual was not recorded. $40,000 of the loss accrual related to a year 1 event and $50,000 related to a year 2 event. What amount of loss accrual should the company report in its December 31, year 1, IFRS statement of financial position?\",\"subject\":\"professional_accounting\"}","display_format":"text","language":"","answer_status":"published","assets":[],"source_url":"https://github.com/hendrycks/test","history":"initial import","indexing_mode":"index","subproblems":[],"grids":[]}