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Capacity building framework on high-quality corporate reporting


Eberle, Reto; et al (2010). Capacity building framework on high-quality corporate reporting. In: Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, twenty-seventh session , Genf, 13 October 2010 - 15 October 2010, 1-21.

Abstract

High-quality corporate reporting is essential for a well-functioning market economy. In the wake of the financial crisis, policymakers at the highest level have been calling for improvements in this area. Member States need to develop a coherent approach to developing the capacity needed for achieving this objective. This paper presents key issues that need to be considered in building national capacity in this area. It discusses key elements of a capacity building framework. These are: legal and regulatory framework; institutional framework; human capacity; and the capacitybuilding process. It provides a variety of international, regional and national references and good practice examples. It is being presented for consideration by the twenty-seventh session of UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). The deliberations of the twenty-seventh session of ISAR are envisaged to culminate with guidance on this issue.

Abstract

High-quality corporate reporting is essential for a well-functioning market economy. In the wake of the financial crisis, policymakers at the highest level have been calling for improvements in this area. Member States need to develop a coherent approach to developing the capacity needed for achieving this objective. This paper presents key issues that need to be considered in building national capacity in this area. It discusses key elements of a capacity building framework. These are: legal and regulatory framework; institutional framework; human capacity; and the capacitybuilding process. It provides a variety of international, regional and national references and good practice examples. It is being presented for consideration by the twenty-seventh session of UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). The deliberations of the twenty-seventh session of ISAR are envisaged to culminate with guidance on this issue.

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Additional indexing

Item Type:Conference or Workshop Item (Paper), not refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Language:English
Event End Date:15 October 2010
Deposited On:12 Jun 2012 09:23
Last Modified:05 Apr 2016 15:51
Funders:United Nations

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