Jamaica

Update for February 2011
Update for December 2001

Financial Reporting Framework in Jamaica

IFRSs

The Institute of Chartered Accountants of Jamaica has adopted International Accounting Standards and International Standards on Auditing as Jamaica's national standards effective 1 July 2002.

IFRS for SMEs

The Institute of Chartered Accountants of Jamaica has adopted the IFRS for SMEs for all companies without public accountability starting 1 January 2011, except for companies that (a) elect to use full IFRSs or (b) are government owned. 'Government-owned entities' are those subject to The Public Bodies Management and Accountability Act.

February 2011

The Institute of Chartered Accountants of Jamaica has adopted the IFRS for SMEs for all companies without public accountability starting 1 January 2011, except for companies that (a) elect to use full IFRSs or (b) are government owned. 'Government-owned entities' are those subject to The Public Bodies Management and Accountability Act.

 

December 2001

The Institute of Chartered Accountants of Jamaica has adopted International Accounting Standards and International Standards on Auditing as Jamaica's national standards effective 1 July 2002. Click for Press Release (PDF 82k).

 


Top of Page Legal   |   Privacy

Material on this website is © 2012 Deloitte Global Services Limited, or a member firm of Deloitte Touche Tohmatsu Limited, or one of their affiliates. See Legal for additional copyright and other legal information.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see deloitte.com\about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

© 2012 Deloitte Global Services Limited.