International Accounting and Reporting Issues

2006 Review

image of International Accounting and Reporting Issues

This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.



Guidance on corporate responsibility indicators in annual reports

The Chair introduced the agenda item and gave the floor to a resource person to present the topic in more detail. The resource person began with background information on ISAR's work in this area, providing a brief overview of developments from earlier sessions. It was noted that the Group of Experts had explored issues of users of corporate responsibility (CR) reporting and their information needs, developed selection criteria for a limited set of indicators, and identified a limited set of indicators.


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