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Jamaica

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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.

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.