| Traditionally, both accounting standards boards receive written and oral comments on due process documents only from statement preparers and attestors. |
| A task force of approximately 15 persons is appointed, including preparers, attestors and users of financial information who are knowledgeable about the subject matter. |
| These rules are sometimes at odds with each other, resulting in financial statements that are confusing to users, preparers and attestors. |
| The international trial took two years and seven months, involving 419 attestors attending the court and 779 sending their written testimonies. |
| Prior to the evaluation of your course, you'll be requested to submit a report to the attestors. |
| In some cases, the standards require different disclosures for similar economic phenomena, which confuses financial statement users, preparers and attestors. |
