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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...

(Re)democratization in much of Latin America has had to confront a legacy of civil war or political repression, as well as the social dilemmas inherent in the integration of the region into the global...

The transition of the former socialist countries and East and Central Europe to a pluralistic, democratic system of governance and a modern market economy has involved historically-unparalleled...

In a number of states of East and Southeast Asia, democratization occurred or was consolidated in the early 1990s but irrespective of the level of democratization, economic performance has been a...

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...

This publication addresses a number of key issues that would determine the success or failure of sustainable democratization in the countries of the Middle East. Drawing on conceptual and country...

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...

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 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...

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...

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...