ABSTRACT
The A.S.R.B., as we have seen in the previous chapter, was created separately from other company financial disclosure rule setters, such as the N.C.S.C, the A.A.R.F., the A.A.S.E., and all the other legislative, judicial and executive departments. The criteria of appointment for the members of the Board also confirmed that feature as follows:
… they are appointed in their own right and not as delegates or representatives of the organizations and bodies which advanced their names. (A.S.R.B. Release 200, 1985, p. 4).
