International Accounting and Reporting Issues

2014 Review

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The International Accounting and Reporting Issues 2014 Review is focused 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. In order to facilitate sharing of experiences among members States and also to provide practical examples of compliance monitoring and enforcement mechanisms in relation to international corporate reporting standards and codes. the UNCTAD secretariat, in cooperation with top experts on these topics, prepared country case studies on Australia, Belgium and Canada. Chapter I analyzes the key elements that member States need to consider when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. It highlights standards and guidance for good practices and discusses the main challenges to establish efficient mechanisms for the monitoring of compliance and enforcement. The respective country case studies are contained in chapters II through IV.




The international community has ushered in the Sustainable Development Goals that will guide our collective economic and social development efforts for the coming decade and a half. The importance of the private sector in playing a positive role in attaining the Sustainable Development Goals cannot be overemphasized. For over three decades, the United Nations has been contributing to the global agenda of promoting reliable and comparable corporate reporting through the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). UNCTAD has enjoyed the unique privilege of hosting ISAR for many years. Member States count on ISAR to continue to develop practical guidance for policymakers and enterprises, including on sustainability-related corporate reporting, with a view to galvanizing the contributions of the private sector to realizing the Sustainable Development Goals.


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