1887

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.

English

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2009 review of the implementation status of corporate governance disclosures: An examination of reporting practices among large enterprises in 12 emerging markets

The Chair introduced the agenda item and gave the floor to a member of the secretariat, who presented the findings of the “2009 Review of the implementation status of corporate governance disclosures: an examination of reporting practices among large enterprises in 12 emerging markets” (TD/B/C.II/ISAR/CRP.6). The paper provided useful data on the current state of corporate reporting on non-financial subjects in emerging markets.

English

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