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Barbados

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Financial Reporting Framework in Barbados

All companies incorporated under the Barbados Companies Act are required to file audited financials with the Registrar of Corporate Affairs if their gross assets or revenues exceed US$500,000. These financials then are accessible to the public.

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

Unlisted companies in Barbados are permitted to use full IFRSs. The Council of The Institute of Chartered Accountants of Barbados voted in September 2009 to permit the IFRS for SMEs as an alternative to full IFRSs for unlisted companies.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.