Review of practical implementation issues of International financial reporting standards: Case study of Jamaica
- Author: United Nations Conference on Trade and Development
- Main Title: International Accounting and Reporting Issues - 2006 Review , pp 69-83
- Publication Date: January 2008
- DOI: https://doi.org/10.18356/b3bb6c1f-en
- Language: English
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.
© United Nations
ISBN (PDF):
9789211560626
Book DOI:
https://doi.org/10.18356/20552373-en
Related Subject(s):
International Trade and Finance
Sustainable Development Goals:
Countries:
Jamaica
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