00792nam a2200109Ia 4500080001900000245013000019260002500149300001000174500003600184520044000220583002200660  a12.09.01 U5826  aKey foundations for high-quality corporate reporting : good practices of monitoring and enforcement, and compliance mehanisms  bUNaNew YorkUSc2014  a20 p.  aNote by the UNCTAD Secretariat.  aDescribes the key elements that need to be considered when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. Highlights standards and guidance issued by international and regional bodies and selected national good practices. Discusses the main challenges faced by countries in their efforts to establish efficient mechanisms for the monitoring of compliance and enforcement.  c11/19/14kSANDRAW