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.



Key foundations for high-quality corporate reporting: Good practices of monitoring and enforcement, and compliance mechanisms

The UNCTAD-ISAR Accounting Development Tool consists of an accounting development framework and a set of accounting development indicators. Its objective is to assist policymakers and other stakeholders in their efforts to strengthen their accounting and reporting infrastructures, to achieve high-quality and internationally comparable corporate reporting. Appendix I.1 provides a graph of the Accounting Development Tool scores of three sample countries, for illustrative purposes.


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