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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...

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 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...

The Zambia Rapid eTrade Readiness Assessment is the fourteenth such assessment conducted by UNCTAD and the second in Eastern and Southern Africa. There is significant potential for e-commerce...

The Solomon Islands Rapid eTrade Readiness Assessment is the tenth such assessment conducted by UNCTAD and the third for a Pacific Islands Nation. The Solomon Islands economy is undergoing a...

Bhutan is a latecomer to the ICT space, with the earliest efforts at introducing TV or other forms of information and communications technologies (ICTs) dating back to 1999. The country is therefore...

The Vanuatu Rapid eTrade Readiness Assessment is the ninth such assessment conducted by UNCTAD and the third for a Pacific Islands Nation, after Samoa in July 2017 and Solomon Islands in March 2018...

The Lao PDR Rapid eTrade Readiness Assessment is the seventh such assessment conducted by UNCTAD and the third for an ASEAN LDC after Cambodia (December 2016) and Myanmar (November 2017). Lao PDR is...

The Myanmar Rapid eTrade Readiness Assessment is the fifth such assessment conducted by UNCTAD and the second for an ASEAN LDC after Cambodia (December 2016). Myanmar is currently best described as a...

Liberia is at an important juncture in its development trajectory. Since the last decade, the country has embraced a private sector led growth model, which is now gathering pace. The policy...

The Nepal Rapid e-Trade Readiness Assessment is the fourth such assessment conducted by UNCTAD. The e-commerce industry in Nepal is at a nascent stage and represents an underexplored market. The fast...

The Samoa Rapid e-Trade Readiness Assessment is the third such assessment conducted by UNCTAD. With the accelerated opening up of the economy and telecommunication developments resulting in more...

The first e-Trade Readiness assessment was conducted in Cambodia in November-December 2016. The potential for e-commerce development is significant in Cambodia, promising to diversify the economy...