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International Accounting and Reporting Issues

2010 Review

image of International Accounting and Reporting Issues

This volume contains a review of the main developments in the area of accounting and reporting and also the proceedings of the 27th session of the United Nations Conference on Trade and Development’s (UNCTAD's) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva. The main agenda item of the 27th session of ISAR was a capacity building framework for high-quality corporate reporting. The study was conducted by examining the corporate governance disclosure requirements of relevant laws and stock exchange listing rules, and comparing these with the ISAR benchmark of good practices identified in the 2006 UNCTAD publication Guidance on Good Practices in Corporate Governance Disclosure.

English

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Introduction

This volume contains a review of the main developments in the area of accounting and reporting, and the proceedings of the twenty-seventh session of ISAR, which was held in Geneva at the Palais des Nations from 13 to 15 October 2010. The session was well attended by delegates representing regulators, standard-setters, the private sector, academia and a number of regional and other international organizations.

English

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