The process of setting accounting standards is viewed as a political process, 确定会计标准的过程被视为一个政治性的过程both because of the influences in creating the standards既因为制定标准时所受到的(各方)影响 and because of the impact 〔the resulting standards have〕定语从句 on a wide variety of interest groups.也因为制定出的标准对极大泛围内的各类相关团体的影响Required: 要求:Evaluate the above statement in the context of Australia's adoption of International Financial Reporting Standards. 以澳大利亚对国际财务报告标准的采用为背景,评价上述论断 或者:结合澳大利亚对国际财务报告标准的采用的情形,评价上述论断