International accounting and reporting issues. 2009 review : report / by the Secretariat of the United Nations Conference on Trade and Development

ch. 1. Review of practical implementation issues of international financial reporting standards : impact of the financial crisis -- ch. 2. 2009 review of the implementation status of corporate governance disclosures : an examination of reporting practices among large enterprises in 12 emerging markets -- ch. 3. 2009 review of the implementation status of corporate governance disclosures : an inventory of disclosure requirements in 24 emerging markets -- ch. 4. 2009 review of the implementation status of corporate governance disclosures : case study Pakistan -- ch. 5. 2009 review of corporate responsibility reporting : the largest transnational corporations and climate change related disclosure -- ch. 6. 2009 review of the reporting status of corporate responsibility indicators : case study Brazil -- ch. 7. Practical implementation issues of IFRSs in Nigeria : fair value measurement as a challenging matter -- ch. 8. Fair value accounting : a perspective from developing nations.

viii, 126 p. : graphs, tables

Contains proceedings of the 26th session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting held in Geneva, 7 to 9 Oct. 2009.
Includes bibliographical references.
Available also at UNCTAD Digital Library (viewed 18 Oct. 2010).

9789211127966