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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
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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.

Item Type: Other
Copyright Holders: 2009 Not known
Extra Information: 'Promoting Transparency in Corporate Reporting: A Quarter Century of ISAR' pp 113-120
Academic Unit/Department: Open University Business School
Item ID: 25254
Depositing User: Catherine Playle
Date Deposited: 13 Jan 2011 14:16
Last Modified: 23 Oct 2012 14:39
URI: http://oro.open.ac.uk/id/eprint/25254
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