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Institute Of Chartered Accountants Of Jamaica
The Institute of Chartered Accountants of Jamaica (ICAJ) is a professional accountancy body in Jamaica. It is the sole organisation in Jamaica with the right to award the Chartered Accountant designation. History ICAJ was established in 1965, three years after Jamaica gained its independence. The 1968 Public Accountancy Act was the statute for the incorporation of the ICAJ. In July 1980 the institute bought its property at 8 Ruthven Road, Kingston for the ICAJ headquarters. The ICAJ Secretariat facilities were formally opened on 18 January 1995. The ICAJ Code of Ethics was approved by Council in July 2000. ICAJ was designated the sole official agent of the Public Accountancy Board by the Ministry of Finance on 7 March 2001. In the early 2000s there were well-publicized failures of companies such as Enron and Worldcom in the United States, and Parmalat in Europe. ICAJ came under pressure to ensure that Jamaican companies could not have similar problems, which should have been ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Kingston, Jamaica
Kingston is the capital and largest city of Jamaica, located on the southeastern coast of the island. It faces a natural harbour protected by the Palisadoes, a long sand spit which connects the town of Port Royal and the Norman Manley International Airport to the rest of the island. In the Americas, Kingston is the largest predominantly English-speaking city in the Caribbean. The local government bodies of the parishes of Kingston and Saint Andrew were amalgamated by the Kingston and St. Andrew Corporation Act of 1923, to form the Kingston and St. Andrew Corporation (KSAC). Greater Kingston, or the "Corporate Area" refers to those areas under the KSAC; however, it does not solely refer to Kingston Parish, which only consists of the old downtown and Port Royal. Kingston Parish had a population of 89,057, and St. Andrew Parish had a population of 573,369 in 2011 Kingston is only bordered by Saint Andrew to the east, west and north. The geographical border for the parish of K ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Inter-American Development Bank
The Inter-American Development Bank (IDB or IADB) is an international financial institution headquartered in Washington, D.C., United States of America, and serving as the largest source of development financing for Latin America and the Caribbean. Established in 1959, the IDB supports Latin American and Caribbean economic development, social development and regional integration by lending to governments and government agencies, including State corporations. The IDB has four official languages: English, Spanish, Portuguese and French. Its official names in the other three languages are as follows: History At the First Pan-American Conference in 1890, the idea of a development institution for Latin America was first suggested during the earliest efforts to create an inter-American system. The IDB became a reality under an initiative proposed by President Juscelino Kubitshek of Brazil. The Bank was formally created on April 8, 1959, when the Organization of American States dr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Federation Of Accountants
The International Federation of Accountants (IFAC) is the global advocacy organization for the accountancy profession; mainly for the financial accounting and auditing professions. Founded in 1977, IFAC has more than 175 members and associates in more than 130 countries and jurisdictions, representing more than 3 million accountants employed in public practice, industry and commerce, government, and academia. The organization supports the development, adoption, and implementation of international standards for accounting education, ethics, and the public sector as well as audit and assurance. It supports four independent standard-setting boards, which establish international standards on ethics, auditing and assurance, accounting education, and public sector accounting. It also issues guidance to encourage high-quality performance by professional accountants in small and medium business accounting practices. To ensure the activities of IFAC and the independent standard-setting ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
CARICOM Single Market And Economy
The CARICOM Single Market and Economy, also known as the Caribbean Single Market and Economy (CSME), is an integrated development strategy envisioned at the 10th Meeting of the Conference of Heads of Government of the Caribbean Community (CARICOM) which took place in July 1989 in Grand Anse, Grenada. The Grand Anse Declaration had three key Features: #Deepening economic integration by advancing beyond a common market towards a Single Market and Economy. #Widening the membership and thereby expanding the economic mass of the Caribbean Community (e.g. Suriname and Haiti were admitted as full members in 1995 and 2002 respectively). #Progressive insertion of the region into the global trading and economic system by strengthening trading links with non-traditional partners. A precursor to CARICOM and its CSME was the Caribbean Free Trade Agreement, formed in 1965 and dissolved in 1973. Single market and economy The CSME will be implemented through a number of phases, first being the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Caribbean Single Market
The CARICOM Single Market and Economy, also known as the Caribbean Single Market and Economy (CSME), is an integrated development strategy envisioned at the 10th Meeting of the Conference of Heads of Government of the Caribbean Community (CARICOM) which took place in July 1989 in Grand Anse, Grenada. The Grand Anse Declaration had three key Features: #Deepening economic integration by advancing beyond a common market towards a Single Market and Economy. #Widening the membership and thereby expanding the economic mass of the Caribbean Community (e.g. Suriname and Haiti were admitted as full members in 1995 and 2002 respectively). #Progressive insertion of the region into the global trading and economic system by strengthening trading links with non-traditional partners. A precursor to CARICOM and its CSME was the Caribbean Free Trade Agreement, formed in 1965 and dissolved in 1973. Single market and economy The CSME will be implemented through a number of phases, first being the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified General Accountants Of Canada
Founded in 1908, the Certified General Accountants Association of Canada (CGA-Canada) serves Certified General Accountants and students in Canada and nearly 100 countries. CGA-Canada established the designation's certification requirements and professional standards, offers professional development, conducts research and advocacy, and represents CGAs nationally and internationally. CGA-Canada joined the Chartered Professional Accountants of Canada (CPA Canada) to integrate operations under the CPA banner in 2015. CPA Canada is the new national accounting body formed by the merger of the Canadian Institute of Chartered Accountants (CICA) and the Society of Certified Management Accountants (CMA) in 2013, and now Certified General Accountants. In October 2008, 2009, 2010, 2011, 2012 and 2013 CGA-Canada was named one of "Canada's Top 100 Employers" by Mediacorp Canada Inc., CGA-Canada has also been named one of "BC's Top Employers" and one of "Canada's Greenest Employers". History T ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of The West Indies
The University of the West Indies (UWI), originally University College of the West Indies, is a public university system established to serve the higher education needs of the residents of 17 English-speaking countries and territories in the Caribbean: Anguilla, Antigua and Barbuda, The Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Dominica, Grenada, Guyana, Jamaica, Montserrat, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Trinidad and Tobago, and Turks and Caicos Islands. Each country is either a member of the Commonwealth of Nations or a British Overseas Territory. The aim of the university is to help "unlock the potential for economic and cultural growth" in the West Indies, thus allowing improved regional autonomy. The university was originally instituted as an independent external college of the University of London. The university has produced students who have excelled in a number of disciplines such as the arts ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Association Of Accounting Technicians
The Association of Accounting Technicians (AAT) is the world’s leading professional body for Accounting Technicians, with over 150,000 members worldwide. AAT has 150,000 members according to official records from the Financial Reporting Council (FRC). This includes 2,500 licensed bookkeepers. It also includes over 5,000 AAT Licensed Accountants who provide accountancy, tax and business advisory services to more than 500,000 individuals, sole traders and small and medium sized British businesses. 80% of the FTSE 100 employ an AAT apprentice within their finance function. AAT was created in 1980 by the Institute of Accounting Staff (then a subsidiary of ACCA) and the Association of Technicians in Finance and Accounting (then a subsidiary of CIPFA). It is a technician level qualification offering higher apprenticeships which entitles those who have completed the exams and obtained relevant supervised work experience to become an accounting technician. The AAT is based at 14 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Association Of Chartered Certified Accountants
Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). It has 240,952 members and 541,930 future members worldwide. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 110 offices and centres in 51 countries - with 346 Approved Learning Partners (ALP) and more than 7,600 Approved Employers worldwide, who provide employee development. The term 'Chartered' in ACCA qualification refers to the Royal Charter granted in 1974. 'Chartered Certified Accountant' is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections. The Association ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Generally Accepted Accounting Practices
Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straight forward. Larger firms most often operate on an Basis of accounting, accrual basis. Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include: identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames. Limitations The notable limit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Financial Reporting Standards
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities listed on a public stock exchange. IFRS have replaced many different national accounting standards around the world but have not replaced the separate accounting standards in the United States where U.S. GAAP is applied. History The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-set ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountancy
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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