1887

International Accounting and Reporting Issues

2005 Review

image of International Accounting and Reporting Issues

This volume of the Review contains the proceedings of the twenty-second session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), during this session, the Group of Experts deliberated on two main agenda items: the review of practical implementation issues of International Financial Reporting Standards and the comparability and relevance of existing indicators on corporate responsibility.

English

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Foreword

For over three decades, the United Nations has been engaged in promoting harmonized corporate reporting. In October 1982, the Economic and Social Council established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) as a standing group of experts.

English

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