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International Accounting and Reporting Issues

2006 Review

image of International Accounting and Reporting Issues

This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.

English

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Introduction

The twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) at UNCTAD drew a record number of participants — 270 experts from 80 countries. The session dealt with two main agenda items: review of practical implementation issues of International Financial Reporting Standards (IFRS) and comparability and relevance of existing indicators on corporate responsibility. Under “other business”, the session addressed corporate governance disclosure issues. ISAR also reviewed progress on follow-up work conducted on topics that it addressed at previous sessions.

English

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