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International Accounting and Reporting Issues - 1998 Review

Series: International Accounting and Reporting Issues
( Print: September 1999 )

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...

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...


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Inversión Extranjera Directa y Desarrollo

Series: Publicaciones de la UNCTAD sobre Temas Relacionados con los Acuerdos Internacionales en Materia de Inversión
( Print: April 2002 )

El presente estudio trata de la función de la inversión extranjera directa (IED) en relación con el desarrollo. Se hace primero un examen de los efectos de las IED en el desarrollo por conducto del...

El presente estudio trata de la función de la inversión extranjera directa (IED) en relación con el desarrollo. Se hace primero un examen de los efectos de las IED en el desarrollo por conducto del...


International Accounting and Reporting Issues - 2000 Review

Series: International Accounting and Reporting Issues
( Print: November 2001 )

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...

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...


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Medidas Comerciales Relacionadas con las Inversiones

Series: Publicaciones de la UNCTAD sobre Temas Relacionados con los Acuerdos Internacionales en Materia de Inversión
( Print: April 2002 )

Las Medidas Comerciales Relacionadas con las Inversiones (MCI), como concepto, apuntan a un cambio de orientación desde las perspectivas tradicionalmente centradas en el comercio hacia una mayor...

Las Medidas Comerciales Relacionadas con las Inversiones (MCI), como concepto, apuntan a un cambio de orientación desde las perspectivas tradicionalmente centradas en el comercio hacia una mayor...


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Alcance y Definición

Series: Publicaciones de la UNCTAD sobre Temas Relacionados con los Acuerdos Internacionales en Materia de Inversión
( Print: April 2002 )

En el presente documento se analizan el alcance y las definiciones de los acuerdos en materia de inversión de acuerdo a su ámbito geográfico, por su aplicación en el tiempo y por su alcance de...

En el presente documento se analizan el alcance y las definiciones de los acuerdos en materia de inversión de acuerdo a su ámbito geográfico, por su aplicación en el tiempo y por su alcance de...


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Fijación de Precios de Transferencia

Series: Publicaciones de la UNCTAD sobre Temas Relacionados con los Acuerdos Internacionales en Materia de Inversión
( Print: April 2002 )

A medida que avanza la integración global de la economía mundial, un número creciente de empresas transnacionales (ETN) consideran la posibilidad de hacer nuevas inversiones extranjeras directas (IED)...

A medida que avanza la integración global de la economía mundial, un número creciente de empresas transnacionales (ETN) consideran la posibilidad de hacer nuevas inversiones extranjeras directas (IED)...


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Admisión y Establecimiento

Series: Publicaciones de la UNCTAD sobre Temas Relacionados con los Acuerdos Internacionales en Materia de Inversión
( Print: April 2002 )

En el presente estudio se analizan las opciones jurídicas y políticas que determinan la admisión y el establecimiento de la inversión extranjera directa (IED) realizada por empresas transnacionales...

En el presente estudio se analizan las opciones jurídicas y políticas que determinan la admisión y el establecimiento de la inversión extranjera directa (IED) realizada por empresas transnacionales...


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Trato de la Nación más Favorecida

Series: Publicaciones de la UNCTAD sobre Temas Relacionados con los Acuerdos Internacionales en Materia de Inversión
( Print: April 2002 )

El trato Nación Más Favorecida (NMF) se aplica tanto en la esfera del comercio como en la inversión. En el presente estudio se revisan los acuerdos existentes y se examinan los casos en los que no se...

El trato Nación Más Favorecida (NMF) se aplica tanto en la esfera del comercio como en la inversión. En el presente estudio se revisan los acuerdos existentes y se examinan los casos en los que no se...


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International Accounting and Reporting Issues - 2011 Review

Series: International Accounting and Reporting Issues
( Print: July 2013, PDF: April 2013 )

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 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...


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International Accounting and Reporting Issues - 2012 Review

Series: International Accounting and Reporting Issues
( Print: October 2014, PDF: October 2014 )

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 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...


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International Accounting and Reporting Issues - 2013 Review

Series: International Accounting and Reporting Issues
( Print: October 2014, PDF: October 2014 )

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...

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...


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International Accounting and Reporting Issues - 2014 Review

Series: International Accounting and Reporting Issues
( Print: May 2016, PDF: May 2016 )

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 2014 Review is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and...


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International Accounting and Reporting Issues - 2015 Review

Series: International Accounting and Reporting Issues
( Print: July 2016, PDF: May 2016 )

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 2015 Review presents country case studies of Germany and the United Kingdom on the interrelated topics of compliance monitoring and enforcement...


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International Accounting and Reporting Issues - 2016 Review

Series: International Accounting and Reporting Issues
( Print: January 2018, PDF: October 2017 )

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...

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...


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International Accounting and Reporting Issues - 2017 Review

Series: International Accounting and Reporting Issues
( Print: January 2019, PDF: January 2019 )

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 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...


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International Accounting and Reporting Issues - 2005 Review

Series: International Accounting and Reporting Issues
( Print: October 2006, PDF: April 2007 )

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-second session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), during...


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International Accounting and Reporting Issues - 2004 Review

Series: International Accounting and Reporting Issues
( Print: November 2005, PDF: October 2006 )

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 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...


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International Accounting and Reporting Issues - 2018 Review

Series: International Accounting and Reporting Issues
( Print: May 2019, PDF: May 2019 )

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


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Competencia

Series: Publicaciones de la UNCTAD sobre Temas Relacionados con los Acuerdos Internacionales en Materia de Inversión
( Print: January 2006 )

El objeto del presente documento es examinar cómo se han regulado las cuestiones relativas a la competencia en los acuerdos internacionales sobre inversiones (AII) y en otros instrumentos que tratan...

El objeto del presente documento es examinar cómo se han regulado las cuestiones relativas a la competencia en los acuerdos internacionales sobre inversiones (AII) y en otros instrumentos que tratan...


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International Accounting and Reporting Issues - 2003 Review

Series: International Accounting and Reporting Issues
( Print: January 2005, PDF: November 2004 )

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 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)...