International Accounting and Reporting Issues: 2007 Review
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 medium-sized enterprises and transparency and disclosure requirements for corporate governance.
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adoption of IFRS assets auditing auditors banks board and management capital markets Chapter Chartered Accountants China Chinese enterprises committee Companies Ordinance Company Law compliance corporate governance disclosure corporate responsibility reporting cost countries directors disclosed disclosure practices disclosure rates disclosure requirements discussed economic Egypt employees enforcement enterprise's entities European Union financial reporting standards financial statements financial transparency firms framework funds global guidance IASB ICAP IFRIC implementation of IFRS implementing IFRS institutional investors International Financial Reporting International Standards investment ISAR benchmark ISAR's Istanbul Stock Exchange J-SOX level of reporting listed companies NYSE Euronext OECD overview Ownership structure Pakistan panellists policies practical implementation issues practices in corporate proxy voting regulations regulatory Review role SAICA SECP session of ISAR shareholders shares SMEs South Africa stakeholders Statements of GAAP Stock Exchange technical transactions Turkey twenty-third session UNCTAD United XBRL