IAS Plus - Jurisdictional Updates

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Ghana

National Professional Accountancy Organisation: Institute of Chartered Accountants of Ghana
Regional Association: Association of Accountancy Bodies in West Africa
World Bank ROSC Accounting and Auditing Report.

Update for March 2007

Financial Reporting Framework in Ghana - March 2007 Update

Ghana phases in IFRSs starting in 2007

Ghana has adopted International Financial Reporting Standards, in place of Ghana National Accounting Standards, as of 1 January 2007, for all listed companies, government business enterprises, banks, insurance companies, security brokers, pension funds, and public utilities. IFRSs will be required for all other entities including SMEs starting in 2009.

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