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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Review of practical implementation issues of International financial reporting standards

In introducing the agenda item to the session, a member of the UNCTAD secretariat drew the attention of participants to the issues note on the Review of practical implementation issues of International Financial Reporting Standards (TD/B/COM.2/ISAR/29) prepared by the UNCTAD secretariat to facilitate the deliberations of the Group of Experts on this agenda item. She gave an overview of the note and informed participants that in order to enrich the deliberations on the issue and take on board the views of a wide range of stakeholders, two panels would address the session.

English

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