1. What is International Public Sector Accounting Standards Board and its purposes? 2. Whether requirements for the disclosure of financial information about the GGS should be included in GPFSs prepared in accordance with IPSASs, and if yes, whether such disclosures should be allowed, encouraged, or required. The proposed Standard prescribes the basis on which the disclosure of information about the GGS is to be made by those entities which elect to make such disclosures. It does not require, encourage or prohibit such disclosures. 3. Whether the proposed treatment of investments in public corporations in the GGS disclosure is appropriate. The proposed Standard requires that the investment be presented as an asset at the carrying amount of the net assets of its investees? 4. What are the scopes of IPSAS 3 ? 5. Do you think that the development of a worldwide accounting system should be organised by an intergovernmental body like the European Union or United Nations, instead of a group of independent members who are not directly related to government? What could be the possible advantages/disadvantages? 6. Is it a good idea to implement a uniform accounting system in the Asia Pacific region knowing the costs and effort it takes, in these times of economic instability? 7. How should the Fiji Government record in their financial statements the Covid-19 vaccine donated by the European Union