Financial accounting standard-setting in the United States is democratic in the sense that a...
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Financial accounting standardsetting in the United States is democratic in the sense that a majority of accountants must agree with a standard before it becomes enforceable. is based solely on research and empirical findings. is a legalistic process based on rules promulgated by governmental agencies. can be described as a social process that reflects the political actions of various interested user groups as well as a produc of research and logic. 
Financial accounting standardsetting in the United States
is democratic in the sense that a majority of accountants must agree with a standard before it becomes enforceable.
is based solely on research and empirical findings.
is a legalistic process based on rules promulgated by governmental agencies.
can be described as a social process that reflects the political actions of various interested user groups as well as a produc
of research and logic.
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