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.



Fair value accounting: A Perspective from developing Nations

The use of fair value has been one of the most debated topics in the last years because it has a direct impact on how performance is measured when companies have to estimate “the price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date”.


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