International accounting and reporting issues / by the Secretariat of the United Nations Conference on Trade and Development
Imprint
New York : United Nations, 2000
Descript
xii, 152 p. : tables ; 30 cm
SUMMARY
This volume contains the proceedings of the seventeenth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). The conclusions of the experts following their deliberations on the accounting needs of Small and Medium-sized Enterprises (SMEs) as well as a background paper that was prepared to facilitate these deliberations. It also contains a chapter on linking financial and environmental performance indicators that goes beyond the existing financial reporting framework. A study on professional qualification assessment methodologies is presented in another chapter. The last chapter is composed of articles contributed by several experts assessing the impact of ISAR. The main objective of these articles was to review briefly progress that has been made on accounting and reporting issues and highlight challenges and opportunities in the new one. Additional information is available at http://www.unctad.org/isar. [English only]
SUBJECT
Accounting -- Standards
LOCATION
CALL#
STATUS
International Institute for Trade and Developement : UNCTAD Collection
