ISAR and accounting by SMEs

Walton, Peter; Jarvis, Richard and Martin, Richard (2009). ISAR and accounting by SMEs. United Nations, Geneva.

URL: http://www.unctad.org/en/docs/diaeed20083_en.pdf

Abstract

This chapter addresses an area where ISAR, over several years, conducted research and put forward innovative proposals that national jurisdictions could put in place a multi-tiered approach to accounting regulation. The purpose was to encourage informal micro-businesses in developing countries to produce accounts as an aid to their economic development. The project evolved over several years and resulted in recommendations and guidelines that were influential in shaping world thinking on the nature of accounting regulation.

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About

  • Item ORO ID
  • 25254
  • Item Type
  • Other - Research Report (for external body)
  • Extra Information
  • 'Promoting Transparency in Corporate Reporting: A Quarter Century of ISAR' pp 113-120
  • Academic Unit or School
  • Faculty of Business and Law (FBL)
  • Copyright Holders
  • © 2009 Not known
  • Depositing User
  • Catherine Playle

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