Which of the Following Statements Is Correct in Relation to Normative

Multiple Choice

Which of the following statements is correct in relation to normative theories?

A) Normative theories often evolve as a result of research performed in relation to positive theories
B) Facts about current accounting practice are not considered in the development of normative theories
C) Normative theories are not likely to evolve from the consideration of positive theories
D) Normative theories always evolve as a consequence or result of positive theories