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....
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| Format: | Accounting and Auditing Assessment (ROSC) |
| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2003/06/6576263/jamaica-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14547 |
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oai_dc |
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okr-10986-145472021-04-23T14:03:18Z Jamaica : Accounting and Auditing World Bank 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 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. 2013-07-25T14:48:13Z 2013-07-25T14:48:13Z 2003-06-15 http://documents.worldbank.org/curated/en/2003/06/6576263/jamaica-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14547 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) Economic & Sector Work Latin America & Caribbean Jamaica |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
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 |
| spellingShingle |
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 World Bank Jamaica : Accounting and Auditing |
| geographic_facet |
Latin America & Caribbean Jamaica |
| description |
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. |
| format |
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Jamaica : Accounting and Auditing |
| title_short |
Jamaica : Accounting and Auditing |
| title_full |
Jamaica : Accounting and Auditing |
| title_fullStr |
Jamaica : Accounting and Auditing |
| title_full_unstemmed |
Jamaica : Accounting and Auditing |
| title_sort |
jamaica : accounting and auditing |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2003/06/6576263/jamaica-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14547 |
| _version_ |
1764429196344426496 |