Intergovernmental working group of experts on international standards of accounting and reporting

Rahim, Mia Mahmudur (2015) Intergovernmental working group of experts on international standards of accounting and reporting. In Idowu, Samuel O., Capaldi, Nicholas, Fifka, Matthias, Zu, Liangrong, & Schmidpeter, René (Eds.) Dictionary of Corporate Social Responsibility : CSR, Sustainability, Ethics and Governance. Springer, Heidelberg, Germany, pp. 328-329.

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Abstract

The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is the only international body that works for developing international accounting standards for private sector companies. The ISAR is under the auspices of the United Nations Conference on Trade and Development (UNCTAD). The core objective of the ISAR is to increase transparency in accounting practice and to support developing countries to implement best practices in corporate transparency and accounting. With these objectives, it has a number of areas of work, including: research on accounting practice, International Financial Reporting Standards (IFRS) implementation, accounting by Small and Medium Enterprises (SMEs), corporate governance disclosure, corporate responsibility reporting, and environmental reporting [1].

Impact and interest:

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ID Code: 62519
Item Type: Reference Entry
ISBN: 9783319105352
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Advertising, Marketing & Public Relations
Deposited On: 15 Sep 2013 23:31
Last Modified: 29 May 2016 23:47

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