UNCTAD reports on practical IFRS implementation issues
11 Sep 2007
In connection with the meeting of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) on 30 October and 1 November 2007, the United Nations Conference on Trade and Development (UNCTAD) has published three case studies of practical implementation issues for IFRSs in three countries.
The UNCTAD secretariat has also prepared a summary of the main practical implementation issues identified in the case studies. These include practical implementation issues in the areas of regulatory framework, enforcement, and technical capacity-building. Click to download:
- Case Study of Pakistan (PDF 453k)
- Case Study of South Africa (PDF 560k)
- Case Study of Turkey (PDF 419k)
- Review of Practical Implementation Issues of IFRS (PDF 403k)