International Accounting and Reporting Issues

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International Accounting and Reporting Issues: 2013 Review

Free UK delivery on International Accounting and Reporting Issues: 2013 Review

In Paperback Format
International Accounting and Reporting Issues: 2013 Review

£55.00
ISBN
9789211128758
Published by
United Nations Conference on Trade and Development
Publication Date
October 2014
Edition
2013
Publisher's Ref
14.II.D.3
Format
Paperback
Extent
242 pages
Dimensions
210 x 292 mm

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 Development Tool (ADT). The ADT dedicates one of its four pillars to the human capacity for achieving high-quality corporate reporting.

There are a number of human capacity related challenges that countries face when implementing corporate reporting standards and codes developed at a global level. It also highlights trends such as the adoption and implementation of international standards and codes, the increasing regional and international cooperation among regulators of the accounting profession, and the emergence of education initiatives. 


International Accounting and Reporting Issues: 2012 Review

Free UK delivery on International Accounting and Reporting Issues: 2012 Review

In Paperback Format
International Accounting and Reporting Issues: 2012 Review

£55.00
ISBN
9789211128765
Published by
United Nations Conference on Trade and Development
Publication Date
October 2014
Edition
2012
Publisher's Ref
13.II.D.10
Format
Paperback
Extent
78 pages
Dimensions
210 x 292 mm

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 standards and monitoring of compliance, with a higher demand for non-financial reporting and a greater pressure for stakeholder coordination at all levels.

Case studies on financial reporting aspects include one on Romania and one on Turkey. Also included are four case studies on non-financial reporting aspects on Romania, corporate climate change-related reporting, Japan disclosure, and stock exchanges role in reporting developments. More case studies cover the human capacity aspect on the training of professional accountants and on professional accounting qualification systems. 



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