Harmonization of Accounting Standards withing the Caribbean & the ...

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International Financial42Providing solutions that countReporting• Research indicates that no majordeveloped country requires that SMEsfully comply with GAAPDavid Raggay June, 2005
Issues to Consider43Providing solutions that countIASs <strong>of</strong> concern to SMEs• IAS12 - Income Taxes• IAS 17 – Leases• IAS 19 - Employee Benefits• IAS 36 -Asset impairment• IAS 32/39David Raggay June, 2005
Page 3: Harmonization3Providing solutions t
Page 8 and 9: World Capital Markets8Providing sol
Page 10 and 11: Harmonization vs10Providing solutio
Page 12 and 13: 12Adoption of IFRSProviding solutio
Page 14 and 15: IFRS Convergence14Providing solutio
Page 16 and 17: International16Providing solutions
Page 18 and 19: The Caribbean18Providing solutions
Page 20 and 21: CSME20Providing solutions that coun
Page 22 and 23: Financial Reporting In22Providing s
Page 24 and 25: Regulatory Framework24Providing sol
Page 26 and 27: Financial Reporting In26Providing s
Page 28 and 29: Structure Of The IASB28Providing so
Page 30 and 31: Structure of the IASB30Providing so
Page 32 and 33: Convergence With IFRS32Providing so
Page 34 and 35: Practice Monitoring34Providing solu
Page 36 and 37: Why address the36Providing solution
Page 38 and 39: Financial Reporting38Providing solu
Page 40 and 41: Financial Reporting40Providing solu
Page 44 and 45: Issues to Consider44Providing solut
Page 46 and 47: Results of Consultation46Providing
Page 48 and 49: National Standard-SettersSetters48P
Page 50 and 51: National Standard-SettersSetters50P
Page 52 and 53: January 2005 Board52Providing solut
Page 54 and 55: February 2005 Board54Providing solu
Page 56 and 57: February 2005 Board56Providing solu
Page 58 and 59: Impact58Providing solutions that co
Page 60 and 61: 60Providing solutions that countCon
Page 62 and 63: 62Conclusions andProviding solution
Page 64 and 65: 64Providing solutions that countCon
Page 66: 66Providing solutions that countTHA

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