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International Accounting and Reporting Issues

2016 Review

image of International Accounting and Reporting Issues

The International Accounting and Reporting Issues Review presents country case studies on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These case studies are continuations of similar studies that have already been published previously.

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Introduction

The past two decades have seen the emergence of international standards and codes on corporate reporting, issued by various global standard-setters. The adoption of the 2030 Agenda for Sustainable Development, outlining the Sustainable Development Goals, has provided momentum for enhancing the role of accounting in supporting sustainable development. Although reporting standards and codes are being articulated at the global level, their implementation and enforcement remain under the purview of national authorities. Similarly, the monitoring mechanism of the Sustainable Development Goals is being progressively structured at the national level. The monitoring mechanism calls for adequate standards that take into consideration both the 2030 Agenda and the existing capabilities of standard stakeholders, including Governments and preparers. As a result of these complex interrelations, harnessing the contribution of corporate reporting to sustainable development has posed challenges for Member States in terms of achieving consistent implementation and enforcement, and for global standard-setters, as they seek to establish standards and codes aligned with the Sustainable Development Goals.

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