International Accounting and Reporting Issues: 2006 Review

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United Nations Publications, Oct 1, 2007 - Business & Economics - 193 pages
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This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.
 

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Contents

REVIEW OF PRACTICAL IMPLEMENTATION ISSUES
1
REVIEW OF PRACTICAL IMPLEMENTATION ISSUES
19
REVIEW OF PRACTICAL IMPLEMENTATION ISSUES
31
REVIEW OF PRACTICAL IMPLEMENTATION ISSUES
49
Comparative Statement of International Accounting Standards
65
REVIEW OF PRACTICAL IMPLEMENTATION ISSUES
69
REVIEW OF PRACTICAL IMPLEMENTATION ISSUES
85
GUIDANCE ON CORPORATE RESPONSIBILITY INDICATORS
101
Classification of employee function
121
Ecoefficiency indicators
127
Details of full and partial disclosure for CR indicators
147
Index of corporate governance disclosure
171
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