International accounting and reporting issues : review 2012
著者
書誌事項
International accounting and reporting issues : review 2012
United Nations, 2014
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注記
At head of title: United Nations Conference on Trade and Development
"UNCTAD/DIAE/ED/2013/3"--T.p. verso
"United Nations publication, sales no.: E.13.II.D.10"--T.p. verso
Includes bibliographical references
内容説明・目次
内容説明
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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