Introduction
- Author: United Nations Conference on Trade and Development
- Main Title: International Accounting and Reporting Issues - 2018 Review , pp 9-11
- Publication Date: May 2019
- DOI: https://doi.org/10.18356/d15d31cf-en
- Language: English
At least four decades ago, the Member States of the United Nations noted the importance of a vibrant private sector in building productive capacities, increasing the volume of trade and, ultimately, facilitating the attainment of economic and social development objectives. Enterprises need investment from domestic and international sources to grow their productive capacities and remain competitive in an increasingly integrating global market. Entities that provide reliable and comparable financial statements stand a greater chance of attracting investment. For over 40 years, the United Nations has been contributing to the promotion of reliable and comparable financial and non-financial reporting by enterprises worldwide. To this end, in October 1982, the Economic and Social Council established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting as a standing body.
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