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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Impact57Providing solutions that count• The current focus on “those“non-publicly accountable entities that haveexternal users <strong>of</strong> <strong>the</strong>ir financialstatements” is biased towards <strong>the</strong> largercompanies• The standards developed using thisfocus are unlikely to address <strong>the</strong> needs<strong>of</strong> <strong>the</strong> SMEs in <strong>the</strong> English-speakingspeaking<strong>Caribbean</strong>David Raggay June, 2005
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