International Accounting and Reporting Issues

2011 Review

image of International Accounting and Reporting Issues
This volume contains a review of the main developments in the area of accounting and reporting during 2011, including the proceedings of the 28th session of ISAR, which was held at the Palais des Nations in Geneva from 12 to 14 October 2011. It contains discussion and analysis of a number of corporate reporting issues that policy-makers, regulators, standard-setters, private sector as well as public sector accountants, auditors, academia, and other interested readers will find useful for keeping up-to-date with developments in the corporate reporting arena, including financial and non-financial reporting.




UNCTAD expresses its appreciation to Damir Kaufman (Croatia), Chair of the twenty-eighth session of ISAR and Ashraf El Sharkawy (Egypt), Vice-Chair-cum- Rapporteur, for guiding the session to a fruitful conclusion. UNCTAD is grateful to Greg Tanzer, Secretary General, International Organization of Securities Commissions for delivering an insightful keynote address at the opening of the twenty-eighth session of ISAR. UNCTAD also acknowledges with appreciation a special address delivered by Jérôme Haas, President, Accounting Standards Authority of France. UNCTAD gratefully acknowledges the contributions to the panel discussion on recent developments in corporate reporting and related capacity-building challenges of Henri Fortin, Head, Centre for Financial Reform, World Bank; Richard Martin, Head, Financial Reporting, Association of Chartered Certified Accountants; Jim Sylph, Executive Director, International Federation of Accountants; and Samiuela Tukuafu, Principal Financial Sector Specialist, Asian Development Bank.


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