Question: Past viewpoints expressed that financial statement preparers are also the largest class of users of financial statements. Hence, the preparer has a unique ability

Past viewpoints expressed that financial statement preparers are also the largest class

Past viewpoints expressed that financial statement preparers are also the largest class of users of financial statements. Hence, the preparer has a "unique ability" to recognize user needs that the FASB does not really appreciate. Critique this viewpoint.

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