Preparers’ opposition to proposed standards: the ‘standard-setting defects’ argument
研究了编制者如何通过“准则制定缺陷”论点反对其他综合收益的单表列报格式，并说服IASB允许双表法，揭示了咨询过程中利益相关者的策略性沟通。
We examine how constituents strategically frame their opposition to proposed accounting standards, specifically in the context of preparers’ opposition to the one-statement presentation format for other comprehensive income (OCI). We use the notion of frame resonance to interpret their opposition expressed in comment letters sent in response to three OCI-related proposed standards. We find that preparers mobilised what we call ‘standard-setting defects’ arguments to oppose the requirement to use the one-statement format and convince the IASB to allow the use of the two-statement approach. Economic consequence arguments do not prevail as preparers hold a mirror to the IASB, asserting that the one-statement approach breaks from current understandings, does not meet users’ needs, arises without due process, and is misaligned with the spirit of the conceptual framework. Mobilising ‘standard-setting defects’ is not meant to inform the standard setter of genuinely held beliefs but is more intended to resonate with the IASB. This finding offers a novel way to make sense of communications in standard-setting debates, viewing the consultation process as an arena where constituents problematise the very raison d’être of standard setters by criticising them for not conforming to their own mission, conceptual views, legitimate procedures and societal expectations.