International Accounting and Reporting Issues

2011 Review

image of International Accounting and Reporting Issues
This volume contains a review of the main developments in the area of accounting and reporting during 2011, including the proceedings of the 28th session of ISAR, which was held at the Palais des Nations in Geneva from 12 to 14 October 2011. It contains discussion and analysis of a number of corporate reporting issues that policy-makers, regulators, standard-setters, private sector as well as public sector accountants, auditors, academia, and other interested readers will find useful for keeping up-to-date with developments in the corporate reporting arena, including financial and non-financial reporting.



Assessment questionnaire and measurement methodology for high-quality corporate reporting

A strong corporate reporting infrastructure is key to improving transparency, fostering investor confidence, facilitating the mobilization of domestic and international financial resources, and promoting financial stability. Over the last decade, a series of international corporate reporting standards and codes have been developed. The increasing pace of globalization and international economic integration has strongly encouraged the application of such standards and codes worldwide. Nevertheless, the effective adoption and implementation of such standards and codes remains a challenge for many countries. Many developing countries, particularly least developed countries, lack critical elements of a corporate reporting infrastructure and the capacity to meet the financial and non-financial information needs of users of both public- and privatesector reports. In the face of these challenges, there is a need for a coherent approach to capacity-building in this area.


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