1887

International Accounting and Reporting Issues

2007 Review

image of International Accounting and Reporting Issues

The 2007 Review of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides useful information on the status of corporate governance disclosure in different markets, and further establish ISAR’s guidance in this area as a practical international benchmark. The report includes a review of practical implementation issues related to International Financial Reporting Standards (IFRS) and several other topics including draft guidance on corporate responsibility indicators and the results of surveys on corporate governance disclosure.

English

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Guidance on corporate responsibility indicators in annual reports

Under the agenda item “other business” during the 24th session of ISAR, the Chair introduced the subject of corporate responsibility indicators in annual reports and gave the floor to a resource person to present the topic in more detail. The resource person began with background information on ISAR's work in this area, providing a brief overview of developments from earlier sessions. It was noted that the Group of Experts had explored issues of users of corporate responsibility (CR) reporting and their information needs, developed selection criteria for a limited set of indicators, identified a limited set of indicators, and developed a draft methodology for reporting the selected indicators.

English

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