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.




This publication was prepared by an UNCTAD team under the overall supervision of Tatiana Krylova, Head, Enterprise Development Branch and Jean-Francois Baylocq, Chief, Accounting and Corporate Governance Section. Yoseph Asmelash, conceptualized the publication, coordinated the research and drafting, and prepared the manuscript for publication. Isabel Garza provided substantive contributions. Edvins Reisons assisted in the formatting of the manuscript. Vanessa McCarthy provided valuable administrative support. Leah Njoroge and Alexandra Gordina also made useful contributions in finalizing the publication


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