<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00783nam a2200145Ia 4500</leader>
  <controlfield tag="005">20260716044055.0</controlfield>
  <datafield tag="080" ind1=" " ind2=" ">
    <subfield code="a">12.09.01 U5825</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Key foundations for high-quality corporate reporting : human resources development challenges</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="b">UN</subfield>
    <subfield code="a">New YorkUS</subfield>
    <subfield code="c">2013</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">19 p.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Note by the UNCTAD Secretariat.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Presents a review of human resources development trends and challenges in achieving high-quality corporate reporting. Highlights trends such as the adoption of implementation of international standards and codes, the increasing regional cooperation as well as international cooperation among regulators of the accounting profession, and the emergence of education initiatives.</subfield>
  </datafield>
  <datafield tag="583" ind1=" " ind2=" ">
    <subfield code="c">12/6/13</subfield>
    <subfield code="k">SANDRAW</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">C</subfield>
    <subfield code="m">U5825</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">59934</subfield>
    <subfield code="d">59934</subfield>
  </datafield>
</record>
