By Parmod Chand,Christopher Patel

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Extra info for Achieving Global Convergence of Financial Reporting Standards. Implications from the South Pacific Region

Example text

Both the United States and the United Kingdom employ the ‘‘fair presentation/full disclosure’’ model of accounting, as business enterprises in the two countries typically source long-term finance through the stock market as opposed to the banking system. The IASB/IOSCO project also led to the ongoing application of the fair Influence of Globalization and Convergence of Accounting Standards in Fiji 37 presentation/full disclosure model in the further development of IAS/IFRS, cementing the dominant position of the United States and the United Kingdom in the IASC/B.

10). Such remedial measures were seen as necessary in these countries, demonstrating that the regulatory process may have been captured. Moves to bring Fiji’s standard financial reporting practices into line with the IAS/IFRS are now considered in the context of theories of regulation. The accounting practices initially employed in Fiji were those imposed by the colonial power. These have subsequently been reinforced by the trading patterns engendered under the aegis of the Commonwealth countries.

This is largely due to the proactive role of the FIA. The members of the institute who fail to apply the mandatory standards render themselves liable to disciplinary action under Section 32 of the institute’s bylaw (Fiji Institute of Accountants, 1986). Additionally, according to the bylaw, nonmembers of the institute are precluded from providing accounting services to clients. Only FIA members with chartered accountant (CA) status and at least three years’ experience with an established accounting firm are allowed to operate their own accounting firms.

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