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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60Providing solutions that countConclusions andRecommendations• Lack <strong>of</strong> significant influence at decision-making levels <strong>of</strong> <strong>the</strong> IASB.• Ineffective use <strong>of</strong> existing opportunities.• While <strong>the</strong> level <strong>of</strong> convergence with IFRS inpublished financial statements is generallyacceptable, <strong>the</strong>re is room for improvement.• We and o<strong>the</strong>rs may have no choice but todevelop our own standards for SMEs if <strong>the</strong>current trend at <strong>the</strong> IASB continuesDavid Raggay June, 2005
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