Compendium of International Arrangements on Transfer of Technology: Selected Instruments : Relevant Provisions in Selected International Arrangements Pertaining to Transfer of Technology

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This review contains the proceedings of the seventeenth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The main agenda item was the system of financial accounting and reporting by small and medium-sized enterprises (SMEs). This discussion reflected concerns that the existing international framework focused mainly on the needs of larger enterprises, and that the SME sector was struggling to implement very complex and cumbersome accounting standards that were not intended for it. The session examined this issue and explored possible approaches to solving the problem. The session agreed to conduct ad hoc expert consultations on the issue, and decided to devote its eighteenth session to the matter, in order to review the results of these consultations. This publication also contains chapters relating to two issues discussed at previous meetings: the guidance for financial and environmental performance indicators; and the guideline for the assessment of professional accountancy qualifications.

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Paris Convention for the Protection of Industrial Property
Berne Convention for the Protection of Literary and Artistic Works
International Convention for the Protection of New Varieties of Plants UPOV1961

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