1. Outline how the authors have used regulatory capture theory to explain the setting of an accounting standard, IFRS6 Exploration for and Evaluation of Mineral Resources.2. Although this reading refers to only one standard, discuss the implications for the international standard setting process.

iPad '3 11:04 99% il 9 moodle.uowplatform.edu.au Theories of Long response questions: from Cortese et al (2010) Regulation and Normative Theories Required: 5 27 Mar 2017 of Accounting 1. Outline how the authors have used regulatory capture theory to explain the setting of an accounting standard, IF RS6 Exploration for and Evaluation of Mineral Resources. 2. Although this reading refers to only one standard, discuss the implications for the international standard setting process. ACC Y3 05 Subject Outline Autumn, 2017 Page 12 Of 28