International Accounting and Reporting Issues

2009 Review

image of International Accounting and Reporting Issues
Over the last two years, the world economy has gone through a major crisis. The twenty-sixth session of UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides an important opportunity for examining various issues pertaining to corporate accounting and reporting in the context of the financial crisis. The objective of this work is to assist developing countries and countries with economies in transition in their efforts towards the practical implementation of International Financial Reporting Standards.



2009 review of the reporting status of corporate responsibility indicators: Case study of Brazil

Corporate responsibility reporting has been a focus of work for ISAR for a number of years. Since the twentieth session of ISAR, the group of experts has recognized the demand among preparers and users of corporate reports for improved comparability and relevance in corporate responsibility reporting. At its twenty-fourth session, the group agreed on a voluntary technical guidance on corporate responsibility reporting within corporate annual reports (TD/B/COM.2/ISAR/42). This was published by UNCTAD in 2008 as the Guidance on Corporate Responsibility Indicators in Annual Reports.


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