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AuthorUnited Nations Conference on Trade and Development
TitleReport of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its 17th session, held at the Palais des Nations, Geneva, from 3 to 5 July 2000
Imprint Geneva, United Nations. 2000
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Descript 24 p


Summary:This report contains the deliberations of the intergovernmental working group of experts at their seventeenth session. The main agenda item was accounting by small and medium-sized enterprises (SMEs). The experts identified several obstacles that SMEs face in implementing accounting and reporting systems. They also identified essential characteristics of an accounting and reporting system that could meet the needs of SMEs

International Institute for Trade and Developement : UNCTAD CollectionTD/B/COM.2/25 & TD/B/COM.2/ISAR/10CATALOGING


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