International Accounting and Reporting Issues

2015 Review

image of International Accounting and Reporting Issues
The International Accounting and Reporting Issues 2015 Review presents country case studies of Germany and the United Kingdom 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 country case studies are a continuation of similar studies that have already been published in the 2014 volume of this series covering Australia, Belgium and Canada. The respective case studies are contained in Chapters I and II. An analysis of the main findings of all the case studies-including the ones presented in the 2014 volume-is contained in chapter III.




High-quality financial and non-financial reporting is essential for creating a conducive investment environment by enhancing governance, transparency and accountability. Member States of the United Nations recognized this important relationship over three decades ago by establishing, in 1982, the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) as an open and neutral forum to contribute to high-quality corporate reporting.


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