What are the current significant changes affecting the actual strokes that we will encounter with the adoption of the USA-S Technical Rules?
There are only three notable changes affecting the actual strokes, as summarized below: Backstroke Turn – USA-S Technical Rules are more restrictive in prohibiting gliding after the crossover or flip turn is initiated. Once the swimmer leaves his/her back, any arm pull or kick must be part of a continuous turning action. In addition, the USA-S rule does not require that the any part of the head be past the backstroke flags before the initiation of the turn (Compare USA-S Rule 101.3.3 with NCAA Rule 2-2-1-c). The USA-S videocassette, “Officiating Swimming” has an excellent section on the backstroke turn and all officials are encouraged to watch it Breaststroke – There is no prohibition on sculling with the hands during the first stroke in the USA-S Technical Rules (NCAA Rule 2-2-2-b; USA-S Rule 101.1.2). Under NCAA rules, the elbows shall be under the calm level of the water except for the last stroke at the turn or finish and during the turn (NCAA Rule 2-2-2-b). Under USA-S rules, the
- If an enterprise concludes that it has no significant accounting policy changes on adoption of accounting standards for private enterprises, what sort of disclosure should it make on adoption?
- What are the current significant changes affecting the actual strokes that we will encounter with the adoption of the USA-S Technical Rules?
- Can the program retain significant amounts of actual historical and forecasted data?