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.



Corporate disclosures: Selected issues

This chapter contains articles on selected issues on corporate transparency. The first article discusses corporate governance practices in companies based in the Russian Federation. The second and third discuss the implementation challenges of IFRS in Brazil and Thailand respectively.


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