Introduction

The International Accounting and Reporting Issues: 2013 Review is dedicated to the topic of human capacity development in relation to meeting the requirements for high-quality corporate reporting. Through ISAR, the United Nations has been contributing towards promoting more reliable and comparable corporate reporting around the world. A number of ISAR sessions dealt with topics related human capacity development and regulation in the area of accounting and reporting. For example, in one of its earlier sessions, in March 1985, ISAR examined ways and means of developing education, research and practical training in the field of accounting in member States. In 1989 and 1990, the Group of Experts conducted similar deliberations focused on the accountancy profession in Africa. In 1996, ISAR considered the regulation of the accountancy profession in developing countries and countries with economies in transition. One of ISAR's notable contributions to the professional education and training of accountants was the Model Accounting Curriculum it adopted at its sixteenth session in February 1999, which was later revised at its twentieth session in October 2003.

Related Subject(s): International Trade and Finance