IAS Plus - Jurisdictional Updates

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Bahamas

National professional body: The Bahamas Institute of Chartered Accountants
Response to IFAC Member Body Survey on Standard Setting and Regulation
World Bank ROSC Accounting and Auditing Report (review currently underway)

Financial Reporting Framework in Bahamas

All companies listed on the Bahamas International Securities Exchange are required to prepare annual and quarterly financial statements in conformity with IFRSs.

The Council of The Bahamas Institute of Chartered Accountants is currently studying whether to require or permit the IFRS for SMEs for unlisted companies.

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