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Cortese, Irvine, and Kaidoniss(2010) explore the setting of an accounting standard, IFRS6 Exploration For and Evaluation of Mineral Resources, with reference to the capture theory of regulation.
Required:
Problem 1: Briefly explain the capture theory of regulation.
Problem 2: Discuss the arguments used to indicate that powerful extractive industry players captured the standard setting process in respect of IFRS6.
Financial Statement Analysis and Preparation
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