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

• 查看报告

作者：

World Bank

来源地址：

http://hdl.handle.net/10986/25725

关键词：

ACCOUNT;  ACCOUNTABILITY;  ACCOUNTANCY;  ACCOUNTANT;  ACCOUNTANTS;  ACCOUNTING;  ACCOUNTING PRACTICES;  ACCOUNTING RULES;  ACCOUNTING SERVICES;  ACCOUNTS;  ACCRUALS;  ARBITRAGE;  ASSET QUALITY;  AUDIT COMMITTEES;  AUDIT REPORTS;  AUDIT STANDARDS;  AUDITED ACCOUNTS;  AUDITED FINANCIAL STATEMENTS;  AUDITING;  AUDITING PROFESSION;  AUDITING STANDARDS;  AUDITORS;  AUDITS;  BALANCE SHEET;  BALANCE SHEETS;  BANK DEPOSIT;  BANK OF JAMAICA;  BANKING SERVICES;  BANKING SUPERVISION;  BANKS;  BUSINESS LAW;  CAPITAL ADEQUACY;  CAPITAL MARKET;  CASH FLOW;  CENTRAL BANK;  COMMERCIAL BANK;  COMMERCIAL BANKS;  COMMERCIAL PAPER;  COMMON LAW;  CONSOLIDATED FINANCIAL STATEMENTS;  CONSOLIDATION;  CORPORATE GOVERNANCE;  CORPORATE LAWS;  CREDIT BUREAUS;  CREDIT UNION;  CREDIT UNIONS;  CURRENCY;  DEBT BURDEN;  DEBT RATIO;  DEBT REDUCTION;  DEBT SERVICE;  DEPOSIT;  DEPOSIT INSURANCE;  DEPOSIT TAKING INSTITUTIONS;  DEPOSITORS;  DEPOSITS;  DISCLOSURE OF INFORMATION;  ECONOMIC REFORM;  ECONOMIC STABILITY;  EMPLOYMENT;  ENABLING ENVIRONMENT;  ENFORCEMENT MECHANISMS;  ENTRY REQUIREMENTS;  EXCHANGE COMMISSION;  EXCHANGE CONTROLS;  EXCHANGE RATE;  EXPENDITURE;  EXPORTERS;  EXTERNAL AUDITORS;  EXTERNAL INVESTORS;  FINANCIAL CRISIS;  FINANCIAL HEALTH;  FINANCIAL INFORMATION;  FINANCIAL INSTITUTION;  FINANCIAL INSTITUTIONS;  FINANCIAL INSTRUMENTS;  FINANCIAL MANAGEMENT;  FINANCIAL POLICIES;  FINANCIAL REPORTING;  FINANCIAL REPORTING STANDARDS;  FINANCIAL REPORTS;  FINANCIAL RISKS;  FINANCIAL SERVICES;  FINANCIAL STABILITY;  FINANCIAL STATEMENTS;  FINANCIAL SYSTEM;  FINANCIAL YEARS;  FISCAL POLICY;  GAAP;  GOOD PRACTICE;  GOOD PRACTICES;  GOVERNMENT GRANT;  GOVERNMENT GRANTS;  GOVERNMENT PAPER;  GROSS DOMESTIC PRODUCT;  HOLDING;  IMAGE;  INCOME TAX;  INFLATION;  INSTITUTIONAL CAPACITY;  INSURANCE;  INSURANCE COMPANIES;  INSURANCE INDUSTRY;  INTEREST RATES;  INTERNAL CONTROLS;  INTERNATIONAL ACCOUNTING STANDARDS;  INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE;  INTERNATIONAL BANK;  INTERNATIONAL INVESTORS;  INTERNATIONAL STANDARDS;  INVESTMENT CLIMATE;  INVESTMENT DECISIONS;  INVESTMENT FUNDS;  INVESTMENT PORTFOLIO;  LAWS;  LEGAL FRAMEWORK;  LEGAL SYSTEM;  LEGISLATION;  LENDER;  LEVEL OF CONFIDENCE;  LIMITED LIABILITY;  LOAN;  LOSS STATEMENTS;  MARKET RISK;  MARKETING;  MERCHANT BANKS;  MONETARY FUND;  MONEY SUPPLY;  NON-PERFORMING LOANS;  OPEN ECONOMY;  PENSION;  PENSION FUNDS;  PENSIONS;  PORTFOLIO;  POTENTIAL INVESTORS;  PROCUREMENT;  PRODUCTIVITY;  PUBLIC ACCOUNTANTS;  PUBLIC DEBT;  PUBLIC DEBT MANAGEMENT;  PUBLIC ENTERPRISES;  PUBLIC FINANCES;  PURCHASING;  PURCHASING POWER;  QUALITY ASSURANCE;  QUALITY CONTROL;  REGULATORY AUTHORITY;  REGULATORY CAPACITY;  REGULATORY FRAMEWORK;  RETURN;  RETURNS;  SAVINGS;  SECURITIES;  SECURITIES DEALERS;  SECURITIES INDUSTRY;  SECURITIES REGULATION;  SETTLEMENT;  SHAREHOLDERS;  STOCK EXCHANGE;  STOCK EXCHANGES;  STOCK MARKET;  SUBSIDIARY;  SYSTEMIC RISK;  TAX;  TAX COMPLIANCE;  TAX REFORM;  TAX REGIME;  TAXATION;  TECHNICAL ASSISTANCE;  TRADING;  TRANSPARENCY;  TREASURY;  TURNOVER;  Report;  Rapport;  Informe; 

年份：

2014

出版地：

Washington,USA

语种：

English

摘要：

This 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.