Practical Implementation of International Financial Reporting Standards

UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has recognized the growing number of member States that are introducing international financial reporting standards (IFRS) as basis for the preparation of corporate financial reports by enterprises in their respective jurisdictions. In light of this development, the Group of Experts devoted substantial time during its recent sessions todeliberating on the practical challenges that arise in the implementation of IFRS. ISAR’s deliberations on this topic at its twenty-third and twenty-fourth sessions were facilitated by a number of country case studies conducted in different regions of the world.

Book: Practical Implementation of International Financial Reporting Standards (Download)