International Accounting and Reporting Issues

2004 Review

image of International Accounting and Reporting Issues

This volume of the Review contains the proceedings of the twenty-first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), which took place in Geneva from 27 to 29 October 2004.



Review of the implementation status of corporate governance disclosures and the role of such disclosures in adding sustainable value

The chairperson introduced agenda item 4 as an area in which ISAR has long-standing involvement and one that continues to receive a high level of attention globally. The chairperson introduced a panel of experts in the area of corporate governance.


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