International Accounting and Reporting Issues

2003 Review

image of International Accounting and Reporting Issues

This volume of the Review contains the proceedings of the twentieth anniversary session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). The session deliberated on corporate governance disclosure requirements, reporting on the impact of corporations on society, and a revised model curriculum for professional accountants.



Major issues on implementation of corporate governance disclosure requirements

The Head of the Enterprise Development Branch of UNCTAD introduced the agenda item. She said that the Group of Experts had begun considering corporate governance issues in accordance with the request of Member States at the tenth quadrennial conference of UNCTAD (Bangkok, 2000). The series of corporate failures during the previous couple of years had only reinforced the need for further work in the area of corporate governance. At its nineteenth session, the Group of Experts had discussed a report on corporate governance disclosure requirements (TD/B/COM.2/ISAR/15) and found the report to be a valuable illustration of the convergence of opinion on the content of corporate governance disclosures. The session had also agreed on the need for further work and requested ISAR to conduct case studies on the implementation aspects of corporate governance disclosure requirements.


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