Accounting standard-setters use the following process in establishing accounting standards: (a) Research, exposure draft, discussion paper, standard.

Question:

Accounting standard-setters use the following process in establishing accounting standards: (a) Research, exposure draft, discussion paper, standard. (b) Discussion paper, research, exposure draft, standard. (c) Research, preliminary views, discussion paper, standard. (d) Research, discussion paper, exposure draft, standard.

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