The e-commerce market has grown rapidly within the ASEAN region in recent years. This trend is expected to continue in the future given the region's large population base, rising middle-class and improvements in connectivity. This edited volume examines the current state of e-commerce in ASEAN countries. It highlights some of the key domestic and cross-border challenges faced by ASEAN member states in developing e-commerce. These challenges include the regulatory and legal environment in which e-commerce firms operate across ASEAN, and the supporting infrastructure in ASEAN member states.

Business has become more international and more complex. Whether you are a manager, a student, or someone generally interested in corporate financial information, you want information and you want to understand that information. Companies in all countries are required to generate financial information, if for no other reason than to settle their tax obligations. If you are interested in the larger companies, such as those listed on a stock exchange, they must make financial information public, and the nature and type of that information is strictly regulated. Companies must comply with accounting standards. Many countries use the International Accounting Standards issued by the IFRS Foundation. This is a not-for-profit international organization that has developed a single set of high-quality global accounting standards. These standards can be complex, but this book explains clearly the main requirements.

This ECLAC annual report sets out and analyses the main foreign direct investment (FDI) trends in the countries of Latin America and the Caribbean. In the region, FDI inflows were up (by 13.2%) year on year for the first time in five years, at US 184.287 billion. This performance is explained by higher flows into just a few countries, however, mainly Brazil and Mexico. Moreover, it does not reflect equity investment, but higher inflows in the form of intercompany loans and, to a lesser extent, reinvestment of earnings. Manufactures and services were the sectors receiving most equity, although there was a slight rise in investment in natural resource sectors compared with 2018