The Board believes that the desire for more specific guidance expressed by several respondents stems from the belief that without such guidance, an entity's determination of how to apply the standards could be questioned.
The respondents are confident about how to apply the standards.
mnli hypothesis: The respondents are confident about how to apply the standards. premise: The Board believes that the desire for more specific guidance expressed by several respondents stems from the belief that without such guidance, an entity's determination of how to apply the standards could be questioned.