Publication:
Jamaica Report on the Observance of Standards and Codes: Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2016-12-13T15:49:40Z
dc.date.available2016-12-13T15:49:40Z
dc.date.issued2014-06-13
dc.description.abstractThis Report on Observance and Codes-Accounting and Auditing (ROSC-A&A) assesses the corporate sector accounting, financial reporting, and auditing practices in Jamaica. It builds on its predecessor, a 2003 ROSC-A&A, and its aims to assist the Government of Jamaica's efforts to strengthen accounting and auditing practices and to enhance financial transparency in the corporate sector, so as to support the Government's economic reform program and provide greater confidence to current and potential investors with respect to the financial reporting environment. Jamaica has embarked on an economic reform program whose main objectives are to contain the country's growing economic and external vulnerabilities and address economic imbalances, while putting the country on a path to sustainable growth. Important reforms include: (a) strengthening public finances, including through comprehensive tax reform, expenditure rationalization, and improved public debt management and public financial management; (b) enhancing the resilience of the financial sector through strengthened supervisory, regulatory, and crisis-management frameworks; and (c) improving growth generating efficiency through enhancements to the business environment and strengthened institutional capacity and governance.en
dc.identifierhttp://documents.worldbank.org/curated/en/608541479709920512/Jamaica-Report-on-the-observance-of-standards-and-codes-ROSC-accounting-and-auditing
dc.identifier.doi10.1596/25725
dc.identifier.urihttps://hdl.handle.net/10986/25725
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING SERVICES
dc.subjectACCOUNTS
dc.subjectACCRUALS
dc.subjectARBITRAGE
dc.subjectASSET QUALITY
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT REPORTS
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED ACCOUNTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK DEPOSIT
dc.subjectBANK OF JAMAICA
dc.subjectBANKING SERVICES
dc.subjectBANKING SUPERVISION
dc.subjectBANKS
dc.subjectBUSINESS LAW
dc.subjectCAPITAL ADEQUACY
dc.subjectCAPITAL MARKET
dc.subjectCASH FLOW
dc.subjectCENTRAL BANK
dc.subjectCOMMERCIAL BANK
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMMERCIAL PAPER
dc.subjectCOMMON LAW
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORPORATE LAWS
dc.subjectCREDIT BUREAUS
dc.subjectCREDIT UNION
dc.subjectCREDIT UNIONS
dc.subjectCURRENCY
dc.subjectDEBT BURDEN
dc.subjectDEBT RATIO
dc.subjectDEBT REDUCTION
dc.subjectDEBT SERVICE
dc.subjectDEPOSIT
dc.subjectDEPOSIT INSURANCE
dc.subjectDEPOSIT TAKING INSTITUTIONS
dc.subjectDEPOSITORS
dc.subjectDEPOSITS
dc.subjectDISCLOSURE OF INFORMATION
dc.subjectECONOMIC REFORM
dc.subjectECONOMIC STABILITY
dc.subjectEMPLOYMENT
dc.subjectENABLING ENVIRONMENT
dc.subjectENFORCEMENT MECHANISMS
dc.subjectENTRY REQUIREMENTS
dc.subjectEXCHANGE COMMISSION
dc.subjectEXCHANGE CONTROLS
dc.subjectEXCHANGE RATE
dc.subjectEXPENDITURE
dc.subjectEXPORTERS
dc.subjectEXTERNAL AUDITORS
dc.subjectEXTERNAL INVESTORS
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL HEALTH
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL POLICIES
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL RISKS
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STABILITY
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFINANCIAL YEARS
dc.subjectFISCAL POLICY
dc.subjectGAAP
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGOVERNMENT GRANT
dc.subjectGOVERNMENT GRANTS
dc.subjectGOVERNMENT PAPER
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOLDING
dc.subjectIMAGE
dc.subjectINCOME TAX
dc.subjectINFLATION
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE INDUSTRY
dc.subjectINTEREST RATES
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL INVESTORS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT FUNDS
dc.subjectINVESTMENT PORTFOLIO
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL SYSTEM
dc.subjectLEGISLATION
dc.subjectLENDER
dc.subjectLEVEL OF CONFIDENCE
dc.subjectLIMITED LIABILITY
dc.subjectLOAN
dc.subjectLOSS STATEMENTS
dc.subjectMARKET RISK
dc.subjectMARKETING
dc.subjectMERCHANT BANKS
dc.subjectMONETARY FUND
dc.subjectMONEY SUPPLY
dc.subjectNON-PERFORMING LOANS
dc.subjectOPEN ECONOMY
dc.subjectPENSION
dc.subjectPENSION FUNDS
dc.subjectPENSIONS
dc.subjectPORTFOLIO
dc.subjectPOTENTIAL INVESTORS
dc.subjectPROCUREMENT
dc.subjectPRODUCTIVITY
dc.subjectPUBLIC ACCOUNTANTS
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC DEBT MANAGEMENT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC FINANCES
dc.subjectPURCHASING
dc.subjectPURCHASING POWER
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectREGULATORY AUTHORITY
dc.subjectREGULATORY CAPACITY
dc.subjectREGULATORY FRAMEWORK
dc.subjectRETURN
dc.subjectRETURNS
dc.subjectSAVINGS
dc.subjectSECURITIES
dc.subjectSECURITIES DEALERS
dc.subjectSECURITIES INDUSTRY
dc.subjectSECURITIES REGULATION
dc.subjectSETTLEMENT
dc.subjectSHAREHOLDERS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGES
dc.subjectSTOCK MARKET
dc.subjectSUBSIDIARY
dc.subjectSYSTEMIC RISK
dc.subjectTAX
dc.subjectTAX COMPLIANCE
dc.subjectTAX REFORM
dc.subjectTAX REGIME
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRADING
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectTURNOVER
dc.titleJamaica Report on the Observance of Standards and Codesen
dc.title.subtitleAccounting and Auditingen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleJamaica Report on the Observance of Standards and Codes
okr.date.disclosure2016-11-20
okr.date.doiregistration2025-05-07T11:57:01.345285Z
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/608541479709920512/Jamaica-Report-on-the-observance-of-standards-and-codes-ROSC-accounting-and-auditing
okr.guid608541479709920512
okr.identifier.externaldocumentum000333037_20140710095226
okr.identifier.internaldocumentum19775595
okr.identifier.reportACS9049
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/608541479709920512/pdf/ACS90490ESW0WH00OUO0900Jamaica0ROSC.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryJamaica
okr.sectorFinance
okr.themeFinancial and private sector development :: International financial standards and systems
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicGovernance::Governance and the Financial Sector
okr.unitGovernance - GP (GGODR)
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