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In its continuous effort to promote the harmonization of national accounting standards, this years edition of International Accounting and Reporting Issues, focuses on environmental financial...

This report starts with a short historical background, which describes the ascendancy of macroeconomic policies over social development policies. It continues with an evaluation of the relation...

This paper looks at the role of developing countries’ domestic policies in managing externally generated boom-bust cycles. It draws upon an extensive list of recent literature on the subject and upon...

This report is a study of Brazil’s derivatives markets. It examines their important role in the economy, and their role in monetary policy making by the Brazilian Central Bank (BCB). The first part of...

Recent years have been marked by a growing momentum in favour of the use of international accounting standards. In its continuous effort to promote the harmonization of national accounting standards...

This paper seeks to provide a systematic framework for the main ideas that have been developed by ECLAC concerning the effects that market-led reforms have had on labor, financial and technology...

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...

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...

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...

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...

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...

This paper explores the complementary use of capital account regulations, and counter-cyclical prudential regulation of domestic financial intermediaries. It explains how these two finance policy...

This report examines the factors that have affected the flow of capital from developed countries to the emerging economies of Latin America and Asia, in recent years. It is divided into three parts...

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...