University of Technology
School of Business Administration
FRA
Tutorial #1 - The Financial Reporting Environment & Annual Reports
What are the major bodies that constitute the regulatory framework of accounting in Jamaica?
What is the role of the International Accounting Standards Board?
What is an audit?
What is the difference between internal and external users of accounting information?
Outline the main elements of an annual report and describe the nature of each.
List the various institutions that exists in Jamaica under the following categories:
Commercial Banks
Merchant Banks
Building Societies
Other Investment/Brokerage Institutions