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International Accounting and Reporting Issues - 2012 Review

image of International Accounting and Reporting Issues - 2012 Review
This publication provides an overview of major trends and challenges on regulatory and institutional developments at global, regional and national levels. It also discusses some of the major challenges such as a need to develop mechanisms to ensure consistent application of international standards and monitoring of compliance, with a higher demand for non-financial reporting and a greater pressure for stakeholder coordination at all levels. Case studies on financial reporting aspects include one on Romania and one on Turkey. Also included are four case studies on non-financial reporting aspects on Romania, corporate climate change-related reporting, Japan disclosure, and stock exchanges role in reporting developments. More case studies cover the human capacity aspect on the training of professional accountants and on professional accounting qualification systems.

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Acknowledgements

This publication was prepared by an UNCTAD team including Yoseph Asmelash, Anthony Miller, Isabel Garza and Edvins Reisons, under the overall supervision of Tatiana Krylova, Head, Enterprise Branch and Jean-Francois Bayloçq, Chief, Accounting and Corporate Governance Section. Important editorial inputs were provided by Alexandra Gordina. Vanessa McCarthy provided valuable administrative support.

English

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