International Accounting and Reporting Issues - 2013 Review

image of International Accounting and Reporting Issues - 2013 Review
This volume is dedicated to the topic of human capacity development in relation to meeting the requirements for high-quality corporate reporting. Over the past four years, ISAR has been developing and refining a comprehensive approach to achieving high-quality corporate reporting: the Accounting Development Tool (ADT). The ADT dedicates one of its four pillars to the human capacity for achieving high-quality corporate reporting. There are a number of human capacity related challenges that countries face when implementing corporate reporting standards and codes developed at a global level. It also highlights trends such as the adoption and implementation of international standards and codes, the increasing regional and international cooperation among regulators of the accounting profession, and the emergence of education initiatives.



Case study of Chile

This case study presents the current status of the Chilean accountancy profession, its regulations, the accountancy development framework, explanations on how the country has been adopting international standards, the leadership role played by the superintendencies, and the Chilean PAO (Colegio de Contadores de Chile – CCCH), in facilitating this process. It discusses the educational system put in place by the Ministry of Education (MINEDUC). Various stakeholders in Chile provided essential input for preparing this case study. Further information on these stakeholders is provided at the end of this chapter.


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