International Accounting and Reporting Issues

2003 Review

image of International Accounting and Reporting Issues

This volume of the Review contains the proceedings of the twentieth anniversary session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). The session deliberated on corporate governance disclosure requirements, reporting on the impact of corporations on society, and a revised model curriculum for professional accountants.



Disclosure of the impact of corporations on society: Current trends and issues

Social accounting and reporting as an item for consideration has been brought up by the ISAR group a number of times in the past. It was suggested as an area of future work at the seventeenth and eighteenth sessions of ISAR; it was also discussed at the nineteenth session as part of disclosure requirements on corporate governance. The objective of the twentieth session was to review current trends and issues in the area of corporate social responsibility (CSR) reporting and debate a potential ISAR contribution to work in the area of CSR reporting.


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