This paper reports on the annual meeting in 2007 of the United Nations Intergovernmental Group of Experts on International Standards of Accounting and Reporting (UN-ISAR). The main item was a continuing discussion of the application of IFRS in a number of countries where further case studies had been done. The meeting also debated the IASB exposure draft on SMEs and compared that with the UN work in this field. A second main theme was guidance on corporate responsibility indicators in annual reports and a review of the implementation status of corporate governance disclosures. The UN group had also hosted a one-day conference on accounting in the extractive industries.
A Global Forum for Accountancy Debates
Abstract
This paper reports on the annual meeting in 2007 of the United Nations Intergovernmental Group of Experts on International Standards of Accounting and Reporting (UN-ISAR). The main item was a continuing discussion of the application of IFRS in a number of countries where further case studies had been done. The meeting also debated the IASB exposure draft on SMEs and compared that with the UN work in this field. A second main theme was guidance on corporate responsibility indicators in annual reports and a review of the implementation status of corporate governance disclosures. The UN group had also hosted a one-day conference on accounting in the extractive industries.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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A Global Forum for Accountancy Debates
Follow Accounting in Europe
, Volume 5 (1): 15-26
Informa Healthcare – Jun 1, 2008
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