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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.

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Introduction

The International Accounting and Reporting Issues: 2013 Review is dedicated to the topic of human capacity development in relation to meeting the requirements for high-quality corporate reporting. Through ISAR, the United Nations has been contributing towards promoting more reliable and comparable corporate reporting around the world. A number of ISAR sessions dealt with topics related human capacity development and regulation in the area of accounting and reporting. For example, in one of its earlier sessions, in March 1985, ISAR examined ways and means of developing education, research and practical training in the field of accounting in member States. In 1989 and 1990, the Group of Experts conducted similar deliberations focused on the accountancy profession in Africa. In 1996, ISAR considered the regulation of the accountancy profession in developing countries and countries with economies in transition. One of ISAR's notable contributions to the professional education and training of accountants was the Model Accounting Curriculum it adopted at its sixteenth session in February 1999, which was later revised at its twentieth session in October 2003.

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