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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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2008 Review of the implementation status of corporate governance disclosures: An examination of reporting practices among large enterprises in 10 emerging markets

The Chair introduced the agenda item and gave the floor to a member of the secretariat who presented the findings of two new studies: the 2008 Review of the implementation status of corporate governance disclosures: an examination of reporting practices among large enterprises in 10 emerging markets (TD/B/C.II/ISAR/CRP.1); and the 2008 Review of the reporting status of corporate responsibility indicators (TD/B/C.II/ISAR/CRP.2). The papers provided useful insights into the current state of corporate reporting on environmental, social and governance (ESG) subjects in emerging markets.

English

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