1887

International Accounting and Reporting Issues

2001 Review

image of International Accounting and Reporting Issues

This report contains proceedings of the eighteenth session of the International Standards of Accounting and Reporting (ISAR). The deliberations focused on the categorization of Small and Medium-sized Enterprises, user friendly accounting and reporting frameworks, and difficulties in their implementation.

English

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Preface

The United Nations has been contributing towards the harmonization of financial accounting and reporting standards for about three decades. In order to address accounting and financial reporting issues on a continuous and inclusive basis, member States established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) in 1982. Since then, the Group has held 18 sessions.

English

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