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The accounting standard-setting process in Fiji The appropriateness of processes and the relevance of issues

Wati, Kushilliya and Rika, Nacanieli J. (1999) The accounting standard-setting process in Fiji The appropriateness of processes and the relevance of issues. Journal of Pacific Studies, 23 (2). pp. 255-281. ISSN 1011-3029

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    Abstract

    Current accounting practices have for the most part evolved in the environments of the commercial needs and cultures of developed western economies. More particularly, the influence of Anglo-Saxon cultures on world accounting practices can be seen to predominate. The United States of America (USA) and the developed Commonwealth nations (Australia, Canada, New Zealand and the United Kingdom (UK)) are the societies with the largest endowments of professional accountants relative to total population size. Professional bodies from these countries, with the exception of New Zealand, are predominant in the work of the International Accounting Standards Committee (IASC) (Wallace 1990). Consequently the Anglo-Saxon accounting model and that of the IASC are essentially the same. (There are, of course, other accounting models, notably the French Plan Comptable Général, the German Framework of Accounts and the Soviet Accounting Systems.)

    Item Type: Journal Article
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
    Depositing User: Nacanieli Rika
    Date Deposited: 19 Oct 2015 10:06
    Last Modified: 22 Oct 2015 10:42
    URI: http://repository.usp.ac.fj/id/eprint/8466

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