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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 Information Economy Report 2013 contributes a nuanced appraisal of the potential role and value of cloud computing in developing and transition economies. It does so by looking at three main areas...

Electronic commerce (e-commerce) is rapidly transforming the way in which enterprises are interacting among each other as well as with consumers and governments. Despite important potential benefits...

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...

The Information Economy Report 2017 analyzes the evolving digital economy and its implications for trade and development. While these are still early days of the digital economy, it is already clear...

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 present edition of the Report provides unique data on the adoption of ICT by enterprises in developing countries. It also explores ICT policy options in a developing-country context and proposes a...

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 Report illustrates the vigorous efforts being undertaken by many developing countries to catch up with their more developed partners in the dissemination and use of ICT. However, it also shows...

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...