Accounting Theory paper

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Please read the article attached, and answer the following questions. YOU SHOULD REFER THE ARTICLE TO ANSWER THE QUESTIONS.

1. Discuss the FASB’s standard setting process.  You should summarize what the article discussed for the process, and then should provide your opinions.

2. What is XBRL?  Please discuss for the SEC’s position on the adoption of XBRL. 

3. Please discuss the roles of DCF in SEC

 
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