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International Accounting and Reporting Issues
The United Nations has been contributing towards the harmonization of financial accounting and reporting standards since the 1970s. In order to address accounting and financial reporting issues on a continuous and inclusive basis, member States established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) in 1982. The Review of International Accounting and Reporting Issues series contains the proceedings of the various session of ISAR as well as essays by leading experts on the implementation of international accounting standards and the current state of the international standard-setting process.
ISSN (online):
24118737
Frequency:
Annual
Language:
English
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Sustainable Development Goals
Subject
Publication date
International Accounting and Reporting Issues - 2019 Review
Jan 2021
Book
This publication presents findings of surveys of implementation of the Guidance on Core Indicators for Entity Reporting on Contribution towards Implementation of the Sustainable Development Goals (GCI) conducted on the Dow 30 companies in the USA and the 30 companies that form the index of the Egyptian Stock Exchange. It further contains a review of recent developments in international standards of accounting and reporting in the public and private sectors.
International Accounting and Reporting Issues - 2018 Review
May 2019
Book
The International Accounting and Reporting Issues 2018 Review presents a review of recent developments on reporting on the performance of enterprises in attaining the Sustainable Development Goals and on practical implementation aspects of both of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discuss implementation considerations for recently issues IFRS dealing with financial instruments revenue from contracts with customers leases and insurance contracts. With respect to IPSAS the 2018 Review discusses overall implementation in different regions of the world and practical implementation considerations such as regulatory institutional and technical aspects.
International Accounting and Reporting Issues - 2017 Review
Jan 2019
Book
This volume of the International Accounting and Reporting Issues is dedicated to a discussion of interrelated topics on enhancing the role of reporting by entities towards attaining the SDGs. Chapter I discusses the role of reporting in monitoring implementation of the 2030 Agenda for Sustainable Development and how it could be further enhanced by improving quality consistency comparability and usefulness of sustainability reporting. It reviews indicator selection principles and criteria and presents a set of selected core indicators for further consideration. Chapter II presents an overview of the company case study research methodology developed by UNCTAD. Chapter III contains a case study of Itaú Unibanco. The chapter presents detailed discussion of the sustainability reporting of the respective entity by applying a core set of indicators suggested by ISAR. The case study provides practical ways of preparing sustainability reports to measure progress towards attaining the SDGs.
International Accounting and Reporting Issues - 2016 Review
Oct 2017
Book
The International Accounting and Reporting Issues Review presents country case studies 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. These case studies are continuations of similar studies that have already been published previously.
International Accounting and Reporting Issues - 2015 Review
May 2016
Book
The International Accounting and Reporting Issues 2015 Review presents country case studies of Germany and the United Kingdom 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. These country case studies are a continuation of similar studies that have already been published in the 2014 volume of this series covering Australia Belgium and Canada. The respective case studies are contained in Chapters I and II. An analysis of the main findings of all the case studies-including the ones presented in the 2014 volume-is contained in chapter III.
International Accounting and Reporting Issues - 2014 Review
May 2016
Book
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.
International Accounting and Reporting Issues - 2013 Review
Oct 2014
Book
This volume is dedicated to the topic of human capacity development in relation to meeting the requirements for high-quality corporate reporting. Over the past four years ISAR has been developing and refining a comprehensive approach to achieving high-quality corporate reporting: the Accounting Development Tool (ADT). The ADT dedicates one of its four pillars to the human capacity for achieving high-quality corporate reporting. There are a number of human capacity related challenges that countries face when implementing corporate reporting standards and codes developed at a global level. It also highlights trends such as the adoption and implementation of international standards and codes the increasing regional and international cooperation among regulators of the accounting profession and the emergence of education initiatives.
International Accounting and Reporting Issues - 2012 Review
Oct 2014
Book
This publication provides an overview of major trends and challenges on regulatory and institutional developments at global regional and national levels. It also discusses some of the major challenges such as a need to develop mechanisms to ensure consistent application of international standards and monitoring of compliance with a higher demand for non-financial reporting and a greater pressure for stakeholder coordination at all levels. Case studies on financial reporting aspects include one on Romania and one on Turkey. Also included are four case studies on non-financial reporting aspects on Romania corporate climate change-related reporting Japan disclosure and stock exchanges role in reporting developments. More case studies cover the human capacity aspect on the training of professional accountants and on professional accounting qualification systems.
International Accounting and Reporting Issues - 2011 Review
Apr 2013
Book
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.
International Accounting and Reporting Issues - 2010 Review
Jul 2012
Book
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.
International Accounting and Reporting Issues - 2009 Review
Dec 2011
Book
Over the last two years the world economy has gone through a major crisis. The twenty-sixth session of UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides an important opportunity for examining various issues pertaining to corporate accounting and reporting in the context of the financial crisis. The objective of this work is to assist developing countries and countries with economies in transition in their efforts towards the practical implementation of International Financial Reporting Standards.
International Accounting and Reporting Issues - 2008 Review
Sep 2011
Book
Since the middle of 2007 world financial markets have been experiencing extreme turbulence. The centrality of reliable and comparable information for financial stability and for the ability of investors to assess risk and allocate resources to different investment opportunities has been painfully demonstrated by recent events. In marking UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)’s twenty-fifth anniversary the UNCTAD secretariat organized a high-level segment that featured prominent speakers including ministers discussing the positive contribution of international accounting and reporting standards and codes to financial stability and economic growth. This publication contains ISAR’s deliberations at its twenty-fifth session and it will provide policymakers regulators standard-setters boards of directors researchers and other readers with insights into some of the timely issues on corporate reporting.
International Accounting and Reporting Issues - 2007 Review
Sep 2008
Book
The 2007 Review of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides useful information on the status of corporate governance disclosure in different markets and further establish ISAR’s guidance in this area as a practical international benchmark. The report includes a review of practical implementation issues related to International Financial Reporting Standards (IFRS) and several other topics including draft guidance on corporate responsibility indicators and the results of surveys on corporate governance disclosure.
International Accounting and Reporting Issues - 2006 Review
Jan 2008
Book
This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.
International Accounting and Reporting Issues - 2005 Review
Apr 2007
Book
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.
International Accounting and Reporting Issues - 2004 Review
Oct 2006
Book
This volume of the Review contains the proceedings of the twenty-first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) which took place in Geneva from 27 to 29 October 2004.
International Accounting and Reporting Issues - 2003 Review
Nov 2004
Book
This volume of the Review contains the proceedings of the twentieth anniversary session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). The session deliberated on corporate governance disclosure requirements reporting on the impact of corporations on society and a revised model curriculum for professional accountants.
International Accounting and Reporting Issues - 2002 Review
Oct 2003
Book
This report contains proceedings of the nineteenth session of the International Standards of Accounting and Reporting (ISAR). The session dealt with two main agenda items – accounting for small and medium-sized enterprises and transparency and disclosure requirements for corporate governance.
International Accounting and Reporting Issues - 2001 Review
Oct 2002
Book
This report contains proceedings of the eighteenth session of the International Standards of Accounting and Reporting (ISAR). The deliberations focused on the categorization of Small and Medium-sized Enterprises user friendly accounting and reporting frameworks and difficulties in their implementation.
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