International Accounting and Reporting Issues

2001 Review

image of International Accounting and Reporting Issues

This report contains proceedings of the eighteenth session of the International Standards of Accounting and Reporting (ISAR). The deliberations focused on the categorization of Small and Medium-sized Enterprises, user friendly accounting and reporting frameworks, and difficulties in their implementation.



International accounting and reporting issues

As more and more enterprises move towards reporting on the basis of International Accounting Standards (IAS), a number of issues concerning their implementation are emerging. More recently, important developments have occurred in the international accounting standard-setting process. The UNCTAD secretariat invited experts on these issues to contribute the following essays to this volume.


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