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Contribution Details
| Type | Conference or Workshop Paper |
| Scope | Discipline-based scholarship |
| Published in Proceedings | Yes |
| Title | Capacity building framework on high-quality corporate reporting |
| Organization Unit | |
| Authors |
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| Presentation Type | paper |
| Item Subtype | Original Work |
| Refereed | No |
| Status | Published in final form |
| Language |
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| Page Range | 1 - 21 |
| Event Title | Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, twenty-seventh session |
| Event Type | workshop |
| Event Location | Genf |
| Event Start Date | October 13 - 2010 |
| Event End Date | October 15 - 2010 |
| Abstract Text | 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. |
| Other Identification Number | merlin-id:7045 |
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