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AuthorUnited Nations Conference on Trade and Development
TitleInternational Standards of Accounting and Reporting on its eighteenth session (Geneva, 10-12 September 2001)
Imprint Geneva, United Nations. 2001
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Descript 26 p


The session discussed the accounting needs of Small and Medium-sized Enterprises (SMEs). It reviewed the report of the ad hoc consultative group of experts and agreed with the general approach to accounting by SMEs suggested by the consultative group. It also requested the consultative group to continue its work to develop a voluntary guidance on accounting by SMEs to be discussed at its 19th session. All materials produced by ISAR are distributed to governments, standard setters, academic institutions, and other interested programmes. The session also reviewed corporate governance practices and country, company and regional codes and principles and agreed to address corporate governance issues at its 19th session

International Institute for Trade and Developement : UNCTAD CollectionTD/B/COM.2/34 & TD/B/COM.2/ISAR/13CHECK SHELVES

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