SFAS No. 98, which contained some amendments to SFAS No. 13, passed by a 4 to 3

Question:

SFAS No. 98, which contained some amendments to SFAS No. 13, passed by a 4 to 3 vote. The following dissent to the opinion was made:
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Required:
Using the perspective on uniformity developed in Chapter 9, analyze the rigid versus finite uniformity approach to the distinction between the two positions