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International Accounting and Reporting Issues

2010 Review

image of International Accounting and Reporting Issues

This volume contains a review of the main developments in the area of accounting and reporting and also the proceedings of the 27th session of the United Nations Conference on Trade and Development’s (UNCTAD's) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva. The main agenda item of the 27th session of ISAR was a capacity building framework for high-quality corporate reporting. The study was conducted by examining the corporate governance disclosure requirements of relevant laws and stock exchange listing rules, and comparing these with the ISAR benchmark of good practices identified in the 2006 UNCTAD publication Guidance on Good Practices in Corporate Governance Disclosure.

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Capacity-building framework for high-quality corporate reporting

The secretariat introduced this agenda item, explaining that a consultative group had been set up to work on this issue during the intersessional period. The consultative group had held a meeting in May 2010 in Geneva to discuss a draft note prepared by the secretariat on the capacity-building framework for high-quality corporate reporting. After the meeting, UNCTAD had provided a revised version of the document, and the consultative group had added further comments to it. The final version of the document (TD/C.II/ISAR/56) and the addendum to it (TB/C.II/ISAR/56/Add.1) were made available to all participants. These documents dealt with the main elements to be considered when building national capacity in corporate reporting. The secretariat drew participants’ attention to the use of the term “corporate reporting”, explaining that, in this case, the term included both financial and non-financial reporting.

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