1887

International Accounting and Reporting Issues

2005 Review

image of International Accounting and Reporting Issues

This volume of the Review contains the proceedings of the twenty-second session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), during this session, the Group of Experts deliberated on two main agenda items: the review of practical implementation issues of International Financial Reporting Standards and the comparability and relevance of existing indicators on corporate responsibility.

English

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Corporate reporting: Selected issues

This chapter contains two articles on corporate transparency contributed by panellists who addressed participants at the technical workshop on International Financial Reporting Standards. The first article discusses revenue recognition issues in the context of International Financial Reporting Standards (IFRS). The second deals with fair value accounting issues in IFRS.

English

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