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International Accounting and Reporting Issues

2014 Review

image of International Accounting and Reporting Issues
The International Accounting and Reporting Issues 2014 Review is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. In order to facilitate sharing of experiences among members States and also to provide practical examples of compliance monitoring and enforcement mechanisms in relation to international corporate reporting standards and codes. the UNCTAD secretariat, in cooperation with top experts on these topics, prepared country case studies on Australia, Belgium and Canada. Chapter I analyzes the key elements that member States need to consider when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. It highlights standards and guidance for good practices and discusses the main challenges to establish efficient mechanisms for the monitoring of compliance and enforcement. The respective country case studies are contained in chapters II through IV.

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Introduction

This volume of the International Accounting and Reporting Issues series is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and the regulation of professional accountants in the context of achieving high-quality corporate reporting. Over the last two decades, a variety of international standards and codes have been promulgated at the global level and member States have been exerting extensive efforts to consistently implement and enforce these standards and codes. It is important to note, however, that although these standards and codes are articulated at the global level, their implementation and enforcement and related compliance monitoring remain under the purview of national authorities.

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