Jamaica : Accounting and Auditing
This report assesses both the mandatory
requirements and the actual practices of the accounting and
auditing professions in Jamaica, using the International
Accounting Standards (IAS) and the International Standards
of Auditing (ISA) as benchmarks. The assessment was
conducted using a diagnostic tool developed by the World
Bank under a joint initiative of World Bank and
International Monetary Fund on the Reports on the Observance
of Standards and Codes (ROSC). The Institute of Chartered
Accountants of Jamaica (ICAJ) initially carried out a
self-assessment with the assistance of an international
consultant, to prepare the ground for obtaining financial
assistance under the Multilateral Investment Fund program of
the Inter-American Development Bank.
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Bibliographic Details
| Main Author: |
World Bank |
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| Language: | English
en_US |
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| Published: |
Washington, DC
2003-06-15
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| Subjects: | ACCOUNTING,
ACCOUNTING PERIODS,
ACCOUNTING STANDARDS,
ACCRUALS,
AUDITED FINANCIAL STATEMENTS,
AUDITING,
AUDITING STANDARDS,
AUDITORS,
AUDITS,
AUTONOMY,
BALANCE SHEET,
BANK OF JAMAICA,
BORROWING COSTS,
CAPITALIZATION,
CENTRAL AMERICA,
COMMERCIAL BANKS,
CONSOLIDATED FINANCIAL STATEMENTS,
EXTERNAL AUDITORS,
EXTRAORDINARY ITEMS,
FINANCIAL CONGLOMERATES,
FINANCIAL INSTITUTIONS,
FINANCIAL REPORTING,
FINANCIAL REPORTING STANDARDS,
FINANCIAL SERVICES,
INCOME TAXES,
INSURANCE,
INTANGIBLE ASSETS,
INTERNATIONAL ACCOUNTING STANDARDS,
LAWS,
LEGAL FRAMEWORK,
LEGISLATION,
LICENSES,
LOAN LOSS PROVISIONS,
MERCHANT BANKS,
MULTILATERAL INVESTMENT FUND,
OFFSITE SUPERVISION,
PENALTIES,
PRIVATE SECTOR,
PRUDENTIAL REGULATIONS,
PUBLIC,
REGULATORY FRAMEWORK,
RETAINED EARNINGS,
RETIREMENT,
TAX,
TRANSPARENCY, |
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| Online Access: | http://documents.worldbank.org/curated/en/2003/06/6576263/jamaica-report-observance-standards-codes-rosc-accounting-auditing
https://hdl.handle.net/10986/14547
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