International Accounting and Reporting Issues
The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: review of practical implementation issues of International Financial Reporting Standards (IFRS) and comparability and relevance of existing indicators on corporate responsibility. On 24 November 2005, the UNCTAD secretariat organized a technical workshop on the practical implementation of International Financial Reporting Standards (IFRS). The workshop addressed many technical issues such as first-time implementation of IFRS; measurement and recognition, including fair value measurement requirements; revenue recognition; and opportunities for cooperation and coordination in the implementation of IFRS. The event featured several leading experts in the area of IFRS.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
Accounting and Reporting Accounting Standards Board active market assess assets Auditing beneﬁts best practice Cadbury Report cent Code Committee contributions corporate governance disclosure corporate reporting corporate responsibility reporting corporate social responsibility costs CR reporting criteria deﬁnition developing countries directors disclosed disclosure items disclosure rates discussed economic employees enterprise's enterprises entity environmental Ethics European Commission European Union example external auditors fair value measurement Federation of Accountants ﬁgure ﬁnancial institutions ﬁnancial instruments ﬁnancial reporting standards ﬁnancial statements ﬁrm ﬁrst GAAP global Group of Experts guidance Guidelines IASB identiﬁed impact implementation of IFRS income inﬂuence International Accounting Standards International Financial Reporting investment investors issues KPMG listed companies OECD panellist performance Principles proﬁt recognized reﬂect relevant requirements resource person revenue recognition risk session of ISAR shareholders signiﬁcant SMEs social responsibility socially responsible investment SOEs speciﬁc stakeholders survey transaction transparency UNCTAD UNCTAD secretariat value chain