Question

The interest group theory of regulation predicts constituency conflict surrounding the design and implementation of new accounting standards.

Required
a. Describe how the structure of standard setting is designed to facilitate the resolution of constituency conflicts surrounding new accounting standards.
b. Explain why a super- majority vote ( Section 1.12.5) by IASB members is required to pass a new standard.



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  • CreatedSeptember 09, 2014
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