For several years the IASB and the FASB had been developing an accounting standard entitled Revenue from Contracts with Customers. An original Discussion Paper was released in 2008 but the ultimate accounting standard AASB 15 was not released until 2014. What might be some reasons for the lengthy time period associated with the development of this accounting standard?n

public class IntNode { private int data; private IntNode link; public IntNode (int data, IntNode link) {...} public int getData() {...} public IntNode getLink () {...} public void setData(int data) {...} public void setLink (IntNode link) {...} public void addNodeAfter (int element) {...} public void removeNodeAfter () {...} public String toString() {...} public static IntNode listCopy (IntNode source) {...} public static IntNode [] list CopyWithTail (IntNode source) {...} public static int list Length (IntNode head) {...} public static IntNode [] list Part (IntNode start, IntNode end) {...} public static IntNode list Position (IntNode head, int position) {...} public static IntNode list Search (IntNode head, int target) {...}