By J. Timothy Sale
Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm organizations, in addition to their impression at the schooling accountants around the world. Advances in foreign Accounting welcomes conventional and substitute methods, together with theoretical learn, empirical examine, utilized study, and cross-cultural reviews. Advances in foreign Accounting is now on hand on-line at ScienceDirect - full-text on-line of volumes 14 onwards.
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Unfortunately, at the time of the enactment of the SIA in 1981, ICATT had not ofﬁcially prescribed any accounting standards. Therefore, publicly traded companies and their auditors continued to enjoy a great amount of 32 ANTHONY R. BOWRIN discretion in the choice of accounting policies. This is vividly illustrated by the ﬁndings of Lucie-Smith (1986) that publicly traded ﬁrms used many conﬂicting accounting bases and methods and almost totally disregarded the provisions of the IAS when preparing their ﬁnancial statements.
When a standard is issued by the IASC, it is adopted by ICATT after a change of name to TTAS with minimal involvement from the local political, legal, social and business sectors (Raggay, 2000). This procedure was changed in 2003. ICATT now adopts the IAS without changing the name. The adoption of IAS by ICATT effectively meant that publicly traded companies and their auditors were legally required to comply with IAS in their published ﬁnancial statements and marked the end to the laissezfaire nature of the Trinidad and Tobago ﬁnancial reporting enviro nment.
Valuation Bases 1987 Firms 1995 Firms 1999 Firms 2002 Firms 2003 Firms No. % No. % No. % No. % No. % Historical cost (HC) Equity (EQ) 2 2 50 50 0 4 0 100 0 4 0 100 0 4 0 100 0 4 0 100 Total 4 100 4 100 4 100 4 100 4 100 Table 10 summarizes the distribution of ﬁrms across the two Inventory Cost Flow Assumptions disclosed by the eight ﬁrms reporting on Inventories during the ﬁve years examined. Overall, 14 ﬁrms reported on this ﬁnancial statement element in some of the ﬁve years examined. However, six ﬁrms failed to disclose the basis used to do so for at least one year.
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