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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.

English

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2006 review of the implementation status of corporate governance disclosures

The Chair introduced the agenda item and gave the floor to a member of the UNCTAD secretariat, who presented the findings of the “2006 Review of the Implementation Status of Corporate Governance Disclosures” (TD/B/COM.2/ISAR/CRP.3). He explained the methodology of the survey and highlighted the key findings, including good disclosure of financial information, relatively poor disclosure on auditing issues, the tendency of enterprises with an international listing to have better disclosure than enterprises with a local listing only, and the tendency of enterprises based in higher income countries to have better disclosure than enterprises based in lower income countries. The secretariat also highlighted the new UNCTAD publication “Guidance on Good Practices in Corporate Governance Disclosure” and explained that it served as a basis for the “2006 Review of the Implementation Status of Corporate Governance Disclosures”.

English

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