Critically evaluate the following quote. (c) "Emission allowances should be recognised at cost to reduce volatility of profit." Critically evaluate the following quote. (b) "Accounting is simply about following the rules. If the accounting standards or the professional codes of ethics demand a particular type of action, then that's what the accountant has to do! Accountants are not free to exercise their own opinion or judgement about controversial matters. If accountants were able to bring their own values to bear, we would never resolve any accounting problems