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International Accounting and Reporting Issues

The United Nations has been contributing towards the harmonization of financial accounting and reporting standards since the 1970s. In order to address accounting and financial reporting issues on a continuous and inclusive basis, member States established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) in 1982. The Review of International Accounting and Reporting Issues series contains the proceedings of the various session of ISAR as well as essays by leading experts on the implementation of international accounting standards and the current state of the international standard-setting process.

INTL ACC & REPORTING ISSUES 2018

International Accounting and Reporting Issues

2018 Review

Series:
International Accounting and Reporting Issues
17 May 2019
The International Accounting and Reporting Issues 2018 Review presents a review of recent developments on reporting on the performance of enterprises in attaining the Sustainable Development Goals, and on practical implementation aspects of both of International Financial Reporting Standards (IFR...
INTL ACC & REPORTING ISSUES 2017

International Accounting and Reporting Issues

2017 Review

Series:
International Accounting and Reporting Issues
18 Jan 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 monitoring implementation of the 2030 Agenda and how it could be further enhanced by improving quality, ...
INTL ACC & REPORTING ISSUES 2016

International Accounting and Reporting Issues

2016 Review

Series:
International Accounting and Reporting Issues
17 Jan 2018
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, auditing and regulation of professional accountants within the context of achieving high-qualit...
INTL ACC & REPORTING ISSUES 2015

International Accounting and Reporting Issues

2015 Review

Series:
International Accounting and Reporting Issues
26 Jul 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 mechanisms in relation to corporate reporting, auditing and regulation of professional accountants with...
INTL ACC & REPORTING ISSUES 2014

International Accounting and Reporting Issues

2014 Review

Series:
International Accounting and Reporting Issues
24 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 regulation of professional accountants within the context of achieving high-quality corporate re...
INTL ACC & REPORTING ISSUES 2013

International Accounting and Reporting Issues

Report by the Secretariat of the United Nations Conference on Trade and Development - 2013 Review

Series:
International Accounting and Reporting Issues
7 Oct 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 refining a comprehensive approach to achieving high-quality corporate reporting: the Accounting ...
INTL ACC & REPORTING ISSUES 2012

International Accounting and Reporting Issues

Report by the Secretariat of the United Nations Conference on Trade and Development - 2012 Review

Series:
International Accounting and Reporting Issues
7 Oct 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 challenges such as a need to develop mechanisms to ensure consistent application of international standard...
INTL ACC & REPORTING ISSUES 2011

International Accounting and Reporting Issues

Report by the Secretariat of the United Nations Conference on Trade and Development - 2011 Review

Series:
International Accounting and Reporting Issues
31 Jul 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 Nations in Geneva from 12 to 14 October 2011. It contains discussion and analysis of a number of corp...
INTL ACC & REPORTING ISSUES 2010

International Accounting and Reporting Issues

2010 Review

Series:
International Accounting and Reporting Issues
18 Nov 2011
This volume contains a review of the main developments in the area of accounting and reporting and also the proceedings of the 27th session of the United Nations Conference on Trade and Development’s (UNCTAD's) Intergovernmental Working Group of Experts on International Standards of Accounting an...
INTL ACC & REPORTING ISSUES 2008

International Accounting and Reporting Issues

2008 Review

Series:
International Accounting and Reporting Issues
10 Nov 2011
Since the middle of 2007, world financial markets have been experiencing extreme turbulence. The centrality of reliable and comparable information for financial stability and for the ability of investors to assess risk and allocate resources to different investment opportunities has been painfull...
INTL ACC & REPORTING ISSUES 2009

International Accounting and Reporting Issues

2009 Review

Series:
International Accounting and Reporting Issues
2 Nov 2010
Over the last two years, the world economy has gone through a major crisis. The twenty-sixth session of UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides an important opportunity for examining various issues pertaining to co...
INTL ACC & REPORTING ISSUES 2007

International Accounting and Reporting Issues

2007 Review

Series:
International Accounting and Reporting Issues
3 Sep 2008
The 2007 Review of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides useful information on the status of corporate governance disclosure in different markets, and further establish ISAR’s guidance in this area as a practical inte...
INTL ACC & REPORTING ISSUES 2006

International Accounting and Reporting Issues

2006 Review

Series:
International Accounting and Reporting Issues
19 Oct 2007
This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a r...
INTL ACC & REPORTING ISSUES 2005

International Accounting and Reporting Issues

2005 Review

Series:
International Accounting and Reporting Issues
20 Oct 2006
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 session, the Group of Experts deliberated on two main agenda items: the review of practical ...
INTL ACC & REPORTING ISSUES 2004

International Accounting and Reporting Issues

2004 Review

Series:
International Accounting and Reporting Issues
18 Nov 2005
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 took place in Geneva from 27 to 29 October 2004.
INTL ACC & REPORTING ISSUES 2003

International Accounting and Reporting Issues

2003 Review

Series:
International Accounting and Reporting Issues
14 Jan 2005
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). The session deliberated on corporate governance disclosure requirements, reporting on the impact...
INTL ACC & REPORTING ISSUES 2002

International Accounting and Reporting Issues

2002 Review

Series:
International Accounting and Reporting Issues
8 Oct 2004
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 medium-sized enterprises and transparency and disclosure requirements for corporate governance.
INTL ACC & REPORTING ISSUES 2001

International Accounting and Reporting Issues

2001 Review

Series:
International Accounting and Reporting Issues
7 Nov 2003
This report contains proceedings of the eighteenth session of the International Standards of Accounting and Reporting (ISAR). The deliberations focused on the categorization of Small and Medium-sized Enterprises, user friendly accounting and reporting frameworks, and difficulties in their impleme...
INTL ACC & REPORTING ISSUES 2000

International Accounting and Reporting Issues - 2000 Review

2000 Review

Series:
International Accounting and Reporting Issues
30 Nov 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, this year's edition of International Accounting and Reporting Issues, focuses on the accounting n...
INTL ACC & REPORTING ISSUES 1999

International Accounting and Reporting Issues - 1999 Review

Series:
International Accounting and Reporting Issues
25 Feb 2000
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 years edition of International Accounting and Reporting Issues, focuses on guidelines for pr...
INTL ACC & REPORTING ISSUES 1998

International Accounting and Reporting Issues - 1998 Review

Series:
International Accounting and Reporting Issues
3 Sep 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 accounting and reporting at the corporate level. It also looks at the linking of environmental and financ...
INTL ACC & REPORTING ISSUES 1996

International Accounting and Reporting Issues - 1996 Review

Series:
International Accounting and Reporting Issues
27 Mar 1998
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 years edition of International Accounting and Reporting Issues, focuses on accounting for co...
INTL ACC & REPORTING ISSUES 1994

International Accounting and Reporting Issues - 1994 Review

Series:
International Accounting and Reporting Issues
27 Oct 1995
Substantive issues of accounting and reporting on the continued volatility of financial markets are covered in this book. It reviews recent advances in international accounting standards, national policy changes and transnational reporting practices, including environmental reporting standards.
INTL ACC & REPORTING ISSUES 1993

International Accounting and Reporting Issues - 1993 Review

Series:
International Accounting and Reporting Issues
13 Jan 1995
This publication covers substantive issues of accounting and reporting on the continued instability in financial markets, European economic integration and developments in Central and Eastern Europe. It also includes such topics as: accounting for pension commitments, accounting for intangibles a...
INTL ACC & REPORTING ISSUES 1992

International Accounting and Reporting Issues - 1992 Review

Series:
International Accounting and Reporting Issues
16 Apr 1993
This publication covers substantive issues of accounting and reporting on the continued instability in financial markets, European economic integration and developments in Central and Eastern Europe. It also includes such topics as: accounting for pension commitments, accounting for intangibles a...
INTL ACC & REPORTING ISSUES 1991

International Accounting and Reporting Issues

1991 Review

Series:
International Accounting and Reporting Issues
13 Mar 1992
This publication contains the proceedings of the session of ISAR and essays by leading experts on the implementation of international accounting standards and the current state of the international standard-setting process.

INTL ACC & REPORTING ISSUES 1988

International Accounting and Reporting Issues - 1988 Review

Series:
International Accounting and Reporting Issues
This report summarizes responses of member states to new legal requirements and/or standards governing corporate accounting and reporting, surveys accounting and reporting issues being considered for standard-setting and focuses on international organizations dealing with accounting and reporting...
INTL ACC & REPORTING ISSUES 1987

International Accounting and Reporting Issues - 1987 Review

Series:
International Accounting and Reporting Issues