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- W2101917500 abstract "The decision to adopt International Accounting Standards (IAS) in Jamaica with effect from 1 July 2002, makes this paper particularly apposite. 1 This brief analysis aims to provide a concise, yet rigorous, account of the principles underlying the standards, as well as the most significant changes to result in financial reporting and their implications for policy making and financial stability. This predominantly non-mathematical discourse relies on recent publications on the related issues and integrates the theoretical contributions from accounting practitioners. The findings support expectations that the implementation of IAS would result in major changes in the content of financial statements and therefore significantly impact users of financial statement data." @default.
- W2101917500 created "2016-06-24" @default.
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- W2101917500 date "2003-01-01" @default.
- W2101917500 modified "2023-09-23" @default.
- W2101917500 title "The adoption of International Accounting Standards (IAS) in Jamaica: Implications for Financial Stability" @default.
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