000 00875nam a2200145Ia 4500
005 20260716044108.0
080 _a12.09.01 U5826
245 _aKey foundations for high-quality corporate reporting : good practices of monitoring and enforcement, and compliance mehanisms
260 _bUN
_aNew YorkUS
_c2014
300 _a20 p.
500 _aNote by the UNCTAD Secretariat.
520 _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.
583 _c11/19/14
_kSANDRAW
942 _cM
_mU5826
999 _c60342
_d60342