Accounting standard setters always design accounting standards

Question 1 

You are a member of Air Canada’s board of directors and are part of the board’s compensation committee. You are preparing the committee’s meeting in February 2022 to discuss the CEO’s compensation for the year 2021. What are the main points you wish to raise at this meeting and why?

Question 2 

Discuss the following statement: “Accounting standard setters always design accounting standards that improve the usefulness of financial reports.”

Question 3 

Compare and contrast the stewardship role and the valuation role of financial reporting.

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