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.




Member States have long recognized the critical importance of the private sector in attaining economic and social development goals, including the Millennium Development Goals. The productive capacity of the private sector has a direct bearing on the kinds of goods and services that a country can make available for domestic consumption as well as for international trade. To do this in a sustainable manner, a vibrant private sector needs access to sufficient financial resources at a reasonable cost. Reliable and comparable corporate reports facilitate the mobilization of domestic and international financial resources and foster investor confidence.


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