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International Accounting and Reporting Issues

2004 Review

image of International Accounting and Reporting Issues

This volume of the Review contains the proceedings of the twenty-first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), which took place in Geneva from 27 to 29 October 2004.

English

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Executive summary

This volume of the Review of International Accounting and Reporting Issues contains the proceedings of the twenty-first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), which took place in Geneva from 27 to 29 October 2004. The session deliberated on two main agenda items: comparability and relevance of existing indicators on corporate responsibility reporting; and the implementation status of corporate governance disclosures. Summaries of the Group's deliberations on these agenda items and the related background papers are presented in chapters I and II respectively.

English

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