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Conclusions on Accounting and Reporting by Transnational Corporations

  • Author: UN
  • Publication date: November 1994
  • Page count: 47
  • Language(s) in this book: English
  • Sales number: 94.II.A.9

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About the product

Transparency in the global activities of transnational corporations is necessary for informed decision-making by investors, employees, home and host governments. This significant book contains the results of over a decade of discussions and deliberations by the Inter-Governmental Working Group of Experts on International Standards of Accounting and Reporting. It is intended to serve as a guide for both the preparers and users of financial statements, indicating not only the items to be disclosed but also the manner in which they are to be disclosed, thus contributing to the long-term objective of international harmonization of accounting standards.