What is the mean of the phrase below?

1. the influences of culture on judgements of accountant i Fiji
2. The international accounting standards board (IASB) has become the most authoritative agency for accounting convergence its influence has spread widely to all parts of the world and countries are increase adopting international accounting standards (IAS) and international financial reporting standards (IFRS)
3. What is mean of probable, control and substantial?
4. Cross- culture differences have a profound impact on accounting principles.
5. The influences of culture and the issue of variability in judgement are ignored by the IASB and the standard- setters of countries that are adopting IAS/ IFRS.
6. The IASB is empowered under its constitution.
7. Background factors leading to more direct causes of accounting differences.