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International Accounting and Reporting Issues

2007 Review

image of International Accounting and Reporting Issues

The 2007 Review of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides useful information on the status of corporate governance disclosure in different markets, and further establish ISAR’s guidance in this area as a practical international benchmark. The report includes a review of practical implementation issues related to International Financial Reporting Standards (IFRS) and several other topics including draft guidance on corporate responsibility indicators and the results of surveys on corporate governance disclosure.

English

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Foreword

UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been contributing for over two decades to the global efforts geared towards promoting good practices in corporate financial and non-financial reporting. Reliable and comparable corporate financial and non-financial reporting plays an important role in fostering investor confidence and mobilizing domestic and international investment.

English

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