Accounting standard-setters use the following process in establishing accounting standards: (a) Research, exposure draft, discussion paper, standard.

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Accounting standard-setters use the following process in establishing accounting standards: 

(a) Research, exposure draft, discussion paper, standard. 

(b) Discussion paper, research, exposure draft, standard. 

(c) Research, preliminary views, discussion paper, standard. 

(d) Research, discussion paper, exposure draft, standard.

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Intermediate Accounting

ISBN: 978-0470587287

14th Edition

Authors: kieso, weygandt and warfield.

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