Question

求英文翻译，会计论文题目，不理解，求高人解释

如下
The process of setting accounting standards is viewed as a political process, both because of the influences in creating the standards and because of the impact the resulting standards have on a wide variety of interest groups.
Required:
Evaluate the above statement in the context of Australia's adoption of International Financial Reporting Standards.

谢绝机翻。。。
尤其是“impact the resulting standards have on a wide variety of interest groups.” 翻来转去的都看不懂

Answer 1

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

Answer 2

会计标准的制定过程被看作是一个政治活动，因为不仅影响标准的制定并且因为这种影响 ，导致标准对很多的利益群体有不同影响。
要求：
在澳大利亚接受国际财政报告标准的背景下，评估以上所述的内容。

值得注意的是 and 后面是 because of the impact 作为一个整体原因状语出现的
the resulting standards have on a wide variety of interest groups才是真正的and 连接的主句