Practical implementation of international financial reporting standards : lessons learned : country case studies on IFRS / United Nations Conference on Trade and Development. - New York : United Nations, 2008. - x, 143 p. : ill. ; 30 cm.

"United Nations publication. Sales no. E.08.II.D.25"--T.p. verso.

Includes bibliographical references.

I. Practical implementation of International Financial Reporting Standards: lessons learned -- II. Case study of Brazil -- III. Case study of Germany -- IV. Case study of India -- V. Case study of Jamaica -- VI. Case study of Kenya -- VII. Case study of Pakistan -- VIII. Case study of South Africa -- IX. Case study of Turkey.

Since 2005, UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been deliberating on practical implementation challenges of the International Financial Reporting Standards (IFRS). This publications contains details of major practical implementation challenges and lessons learned from the experiences of member States that have embarked on the implementation process of IFRS, along with country case studies on Brazil, Germany, India, Jamaica, Kenya, Pakistan, South Africa and Turkey.

9789211275711 9211275717


International business enterprises--Accounting--Standards.
Small business--Accounting--Standards.
Environmental responsibility.
Financial statements--Standards.