International accounting and reporting issues : 2004 review
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Bibliographic Information
International accounting and reporting issues : 2004 review
United Nations, 2005
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"United Nations Conference on Trade and Development, Geneva"
"UNCTAD/ITE/TEB/2005/2"--T.p. verso
"United Nations publication sales no. E.05.II.D.22"--T.p. verso
Includes bibliographical references
Description and Table of Contents
Description
This publication contains the proceedings of the 21st session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva, in October 2004. Issues discussed include: the comparability and relevance of existing indicators on corporate social responsibility; corporate governance disclosure requirements; the implementation of international accounting and auditing standards; and convergence to the international financial reporting standards (IFRSs) and ISAs (international standards on auditing.
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