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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...

It has generally been argued that regional trade agreements among developing countries may induce potential adverse effects on trade patterns among RTA members and between them and third countries...

Computable general equilibrium (CGE) analysis has become a well-established methodology for the estimation of trade and welfare effects resulting from trade liberalization. This paper reviews CGE...

Fourteen of the world's smallest and most vulnerable economies - the Forum Island Countries (FICs) of the Pacific island region - are in the process of forming themselves into a free trade area (FTA)...

Using both a gravity model to consider the natural trading bloc hypothesis and simulation using a computer generated equilibrium (CGE) model to make welfare estimates, this publication examines the...

The purpose of this paper is to review some of the empirical work, which can provide relevant inputs to the implementation of strategies for use in the General Agreement on Trade Services (GATS)...

This study examines the role of tariffs during the East Asian financial crisis and finds that there is a role of tariffs when it comes to fighting the negative impact of a financial downturn. The...

The increase in the relative importance of non-tariff measures has increased awareness of the various deficiencies in existing non-tariff measures (NTM) data collections. This paper is concerned with...

The service sector is the most important sector for most developed economies being the largest contributor to gross domestic product, production, and employment. Developing economies on the other...

This paper summarizes the results of recent research into the effects of international trade on labor demand highlighting three areas, which may require further investigation. These areas being: the...

The number of Regional Trade Agreements (RTAs) has increased over time. So have the complexity of issues surrounding their formation and the metrics used to assess them. Despite sustained research...

This study is an extension of the work entitled Duty and Quota Free Market Access for LDCs: An Analysis of Quad Initiatives. Its purpose is to assess the effects of trade policy initiatives aimed at...

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...

Both the World Trade Organization (WTO) and the United Nations Conference on Trade and Development (UNCTAD) secretariats have a long history of research on the pattern and effects of border protection...

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...