1945

Review of practical implementation issues of International financial reporting standards: Case study of Jamaica

For many years, Jamaica’s accounting standards comprised a mix of International Accounting Standards (IAS). These include IAS, IAS adapted to local peculiarities and locally developed standards to meet the needs of Jamaican companies. With the trend towards global harmonization of accounting standards, the International Accounting Standards Committee (IASC) issued a new directive that prohibited countries, such as Jamaica, from claiming to be in substantial compliance with IAS. This prompted Jamaica to reconsider its standard-setting practices.

Related Subject(s): International Trade and Finance
Countries: Jamaica
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