Chand, Parmod, Cummings, Lorne
On 31 March 2004, the International Accounting Standards Board (IASB) established the 'stable platform' of new and revised standards applicable from 1 January 2005. We review the major changes made...
Enhancing sustainability reporting practices (2007)
Narayanan, Venkateshwaran, Chand, Parmod
2 page(s)
The influence of culture on judgments of accountants in Fiji (2006)
This study examines whether culture affects interpretation and application of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
The influence of culture on judgments of accountants in Fiji (2006)
This study examines whether culture affects interpretation and application of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
29 page(s)
The Australian experience : adoption of international financial reporting standards (2006)
4 page(s)
A Critique of the influence of globalization and convergence of accounting standards in Fiji (2006)
The globalization of the world's economies has inevitably brought with it moves to establish a single set of financial reporting standards. Prima facie, the formulation and promulgation of...
Chand, Parmod, Patel, Chris, Patel, Arvind
The implicit assumption in convergence of accounting standards is that greater comparability will result in financial reports across countries if they adopt the International Accounting Standards...
Convergence of accounting standards in the South Pacific Island nations : the case of Fiji (2005)
This study examines the relevance of the International Financial Reporting Standards (IFRSs) to emerging economies. Utilising the historical and institutional framework, it analyses the relevance...