coca cola Amatil conducted a campaign against Australia's adoption of IFRSs in 2004. The company lobbied against requirments that meant coca cola Amatil's balance sheet values would have to be written down by as much as $ 1.9 billion. (a) what is meant by the term "lobbying"? (b) who would be likely targets of coca cola Amatil's lobbying activities ? (c) why would adoption of international standards do heavily affect coca cola Amatil? (d) what other companies might have lobbied against the adoption of the intangibles standard