International Accounting and Reporting Issues

2010 Review

image of International Accounting and Reporting Issues

This volume contains a review of the main developments in the area of accounting and reporting and also the proceedings of the 27th session of the United Nations Conference on Trade and Development’s (UNCTAD's) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva. The main agenda item of the 27th session of ISAR was a capacity building framework for high-quality corporate reporting. The study was conducted by examining the corporate governance disclosure requirements of relevant laws and stock exchange listing rules, and comparing these with the ISAR benchmark of good practices identified in the 2006 UNCTAD publication Guidance on Good Practices in Corporate Governance Disclosure.



2010 Review of the implementation status of corporate governance disclosures: An inventory of disclosure requirements in 21 frontier markets

The UNCTAD secretariat presented its 2010 corporate governance disclosure review, which this year provided an assessment of the status of disclosure requirements of enterprises listed on stock exchanges in 21 frontier markets. The paper pointed out that in frontier markets, there were fewer disclosure requirements in place than in larger emerging markets or developed countries. During the discussions, one delegate requested additional information on the research conducted on regulatory requirements in his country; the secretariat highlighted the sources of references, and also proposed to all delegates the option of conducting individual country case studies, wherever possible. Several delegates commented on the useful findings that the report provided and the relevance of the topic. A delegate from an institute of directors noted that research on this subject had been carried out in his country too, and he shared some findings of this research with the group.


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