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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...

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...

Standards and regulations are an integral, if easily overlooked, part of our daily life. They determine whether a plug fits into a socket, whether food is safe for human consumption or whether a bank...

This report looks at the missing link to inclusive growth for Small and Medium Enterprises (SMEs), which are less productive relative to large firms in the developing world than in the developed world...

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...

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...

This volume is dedicated to interrelated topics on enhancing the role of reporting by entities towards attaining the Sustainable Development Goals (SDGs). It discusses the role of reporting in...

This year’s report focuses on regional trade, the most common form of trade for small and medium-sized enterprises (SMEs). It contains 50 country profiles, featuring detailed SME competitiveness...

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 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...

This SME Competitiveness Outlook assesses the impact of conflict and fragility on business performance. It unveils a Fragility Exposure Index, and shows that fragility, as experienced by firms, can be...

Our services sectors are key to an economic transformation. This report calls them ‘connected services. Transport and logistics, financial services, information and communication technologies, and...

This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International...

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)...

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...

The SME Competitiveness Outlook 2021 analyses how small businesses can rebuild from the COVID-19 (coronavirus) pandemic so they are better prepared to face the looming crisis of climate change. It...