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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.

English

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Case study of the Russian Federation

The Russian Federation is a federal semi-presidential republic, comprising 83 federal subjects. At 17,075,400 square kilometres, the Russian Federation is the largest country in the world, covering more than one eighth of the Earth's inhabited land area. The Russian Federation is also the world's ninth most populous nation with 143 million people as of 2012. Extending across the entirety of northern Asia and much of Eastern Europe, the Russian Federation spans nine time zones and incorporates a wide range of environments and landforms.

English

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