International Accounting and Reporting Issues 2004 Review (International Accounting and Reporting Issues)

United Nations Conference on Trade and Development, Geneva

United Nations Pubns（2005/11発売）

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製本 Paperback:紙装版/ペーパーバック版／ページ数 139 p.
言語 ENG
商品コード 9789211126822
DDC分類 337

Full Description

This publication contains the proceedings of the 21st session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), held in Geneva, in October 2004. Issues discussed include: the comparability and relevance of existing indicators on corporate social responsibility; corporate governance disclosure requirements; the implementation of international accounting and auditing standards; and convergence to the international financial reporting standards (IFRSs) and ISAs (international standards on auditing.