Harmonization of Accounting Standards withing the Caribbean & the ...
Harmonization of Accounting Standards withing the Caribbean & the ...
Harmonization of Accounting Standards withing the Caribbean & the ...
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February 2005 Board54Providing solutions that countDecisions• The Board approved a project plan outliningsteps to create standards for what werebriefly called Non-publicly AccountableEntities (NPAE), but...• Terminology was not widely understood.• The term was considered to be possibly havenegative connotations (not accountable?).• The Board approved <strong>the</strong> expansion <strong>of</strong> <strong>the</strong>Working Group to include preparers andusers <strong>of</strong> financial statements <strong>of</strong> Non-publiclyAccountable EntitiesDavid Raggay June, 2005