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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Introduction

The 22nd session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting brought together 217 experts from 72 countries. At its 22nd session, the Group of Experts addressed two main agenda items: review of practical implementation issues of International Financial Reporting Standards (IFRS) and comparability and relevance of existing indicators on corporate responsibility. During the "other business" segment of its agenda, the Group of Experts discussed corporate governance disclosure issues and also reviewed progress on follow-up work on issues that it deliberated on at previous sessions.

English

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