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International Accounting and Reporting Issues

2016 Review

image of International Accounting and Reporting Issues

The International Accounting and Reporting Issues Review presents country case studies 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. These case studies are continuations of similar studies that have already been published previously.

English

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Preface

High-quality corporate reporting is essential for creating a transparent investment climate, which is necessary for increasing capital formation and achieving an optimal allocation of resources for sustainable development. In this light, Member States of the United Nations in 1982 established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) as an open and neutral forum, with a view to achieving reliable and comparable corporate reporting on a global basis.

English

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