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By Parmod Chand,Christopher Patel

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To the extent that IFRS are drawn primarily with absentee owners’ information needs in mind, the direction they provide is poorly focused on the needs of other users of financial reports. 5 A need to report to an enterprise’s head office located in another reporting regime, or an overseas financier, may be best met by using international reporting norms, the IFRS. This provides no prima facie justification for applying IFRS for financial reporting for users in the domestic economy. 3. 6 The political nature of accounting standards, the opportunistic lobbying of various stakeholders, and the struggle of the accounting profession to control the regulatory process have long been recognized (Rahman, 1988; Stoddart, 2000; Walker, 1987; Zeff, 1972).

The increased complexity of business transactions, especially in Anglo-American countries, coupled with the focus of the IFRS to reflect information useful to users of financial statements, has resulted in complex and sometimes overly sophisticated IFRS, contributing to what has been called ‘‘standards overload’’ (Confederation of Asian and Pacific Accountants (CAPA), 2003, p. 1). Findings show that a majority of professional accountants in Fiji do not have sufficient experience and confidence in exercising professional judgment (Chand & White, 2005, p.

AAS are issued by the professional accounting bodies and members of the accounting bodies are required to comply with these standards. ’’ This concept operating in Australia and New Zealand binds all reporting entities by a single set of standards, irrespective of which sector they operate in and whether they are publicly or privately owned. When Australian paragraphs are included in the standard to accommodate Australian legislative requirements, the prefix ‘‘Aus’’ is added to the paragraph. For example, AASB 137 Provisions, Contingent Liabilities and Contingent Assets, while based on IAS 37, includes paragraphs dealing with issues unique to not-for-profit entities.

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Achieving Global Convergence of Financial Reporting Standards. Implications from the South Pacific Region by Parmod Chand,Christopher Patel


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