It is divided into the following sections: "A Summary of People's Thinking as They Deliberated
" (presents an overview of the themes that emerged from the 44 forums); "The Framework for Deliberation" (describes the framework used in the forums); "Working Through: People's Thinking as They Deliberated
" (describes in detail how people felt about money and politics as they deliberated
in a forum); "Questions and Answers about the Forums" (addresses key questions about participants' views on the issue); and "The Impact of Deliberation" (describes how people felt after the forums).
AcSEC's self-imposed due process requires authoritative pronouncements (for example, SOPs and guides) to be deliberated
in a public meeting, exposed for public comment and cleared by the FASB at various stages.