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Cortese, Irvine, and Kaidonis, (2010) concluded that 'powerful players captured the setting of IFRS6, an accounting standard for the extractive industries'.
Required:
Problem a. Identify the 'powerful players' within the extractive industries who captured the standard setting process.
Problem b. Identify the reasons these players wanted to retain the full cost method.
Problem c. Discuss why the economic consequences argument prevailed in this case.
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