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One Political Factor Influencing the Standard-Setting Process Is How the Standard-Setting

Question 48

Multiple Choice

One political factor influencing the standard-setting process is how the standard-setting bodies are financed. Which of the following is NOT an IASB principle regarding the nature and amount of funding?


A) Closed-loop: Financial commitments for funding should be contingent upon particular outcomes.
B) Broad-based: It should not rely on one or a few sources.
C) Compelling: Constituents should not be allowed to benefit from the standards without contributing to the process of standard setting.
D) Country-specific: Funding should be shared by the major economies on a proportionate basis.

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