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International Accounting and Reporting Issues

2006 Review

image of International Accounting and Reporting Issues

This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.

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Review of practical implementation issues of International financial reporting standards

In opening the discussions on this agenda item, a member of the UNCTAD secretariat provided participants with background information on UNCTAD’s mandate in relation to the topic under consideration, and drew participants’ attention to the issues note “Review of Practical Implementation Issues of International Financial Reporting Standards” (TD/B/COM.2/ISAR/33) and addenda TD/B/COM.2/ISAR/33/Add.1 through 5 that contained country case studies of Brazil, Germany, India, Jamaica and Kenya. She also said that three panels would be discussing the agenda item.

English

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