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International Accounting and Reporting Issues

2008 Review

image of International Accounting and Reporting Issues

Since the middle of 2007, world financial markets have been experiencing extreme turbulence. The centrality of reliable and comparable information for financial stability and for the ability of investors to assess risk and allocate resources to different investment opportunities has been painfully demonstrated by recent events. In marking UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)’s twenty-fifth anniversary, the UNCTAD secretariat organized a high-level segment that featured prominent speakers, including ministers, discussing the positive contribution of international accounting and reporting standards and codes to financial stability and economic growth. This publication contains ISAR’s deliberations at its twenty-fifth session, and it will provide policymakers, regulators, standard-setters, boards of directors, researchers and other readers with insights into some of the timely issues on corporate reporting.

English

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Foreword

In November 2008, UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) held its twenty-fifth anniversary session at the Palais des Nations in Geneva. This event marked an important milestone in the history of the Group of Experts – quarter of a century of work towards reliable and comparable corporate reporting. Through ISAR, the United Nations has been providing member States with a unique and inclusive forum for exchanging views and experiences on a variety of issues pertaining to corporate financial and non-financial reporting.

English

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