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ISAR Sessions, Topics and Documents
 
Below is an overview of the topics discussed at the annual sessions of ISAR, along with a link to all of the documents related to that ISAR session, including background papers, agreed conclusions, and the session report.
 
  • 30th session - Geneva 6 - 8 November 2013
    • International corporate reporting standards and codes, and their implications for human-capacity building
    • UNCTAD-ISAR Accounting Development Tool
    • Corporate sustainability reporting

  • 29th session - Geneva 31 October - 2 November 2012
    • Regulatory and institutional foundations for high-quality corporate reporting
    • Sustainability reporting
    • Corporate governance disclosure

  • 28th session - Geneva 11-14 October 2011
    • Capacity-building framework for high-quality corporate reporting
    • Integrated reporting and climate change related disclosure
    • Corporate governance disclosure

  • 27th session - Geneva 13–15 October 2010
    • Capacity-building framework for high-quality corporate reporting
    • Corporate governance disclosure
    • Environmental accounting and reporting (with a specific focus on climate change-related disclosures)

  • 26th session - Geneva 7 to 9 October 2009
    • IFRS implementation
    • Accounting by small and medium-sized enterprises
    • Corporate responsibility reporting
    • Corporate governance disclosure

  • 25th session - Geneva 4 to 6 November 2008
    • IFRS implementation (case studies)
    • Accounting by small and medium-sized enterprises
    • Corporateresponsibility reporting
    • Corporate governance disclosure

  • 24th session - Geneva 30 October to 1 November 2007
    • IFRS implementation (case studies)
    • Corporateresponsibility reporting
    • Corporate governance disclosure

  • 23rd session - Geneva 10 to 12 October 2006
    • IFRS implementation (case studies)
    • Corporateresponsibility reporting
    • Corporate governance disclosure

  • 22nd session - Geneva 21 to 23 November 2005
    • Practical implementation of IFRS
    • Corporateresponsibility reporting
    • Corporate governance disclosure

  • 21st session - Geneva 27 to 29 October 2004
    • Corporate responsibility reporting
    • Corporate governance disclosure
    • Revised ISAR model curriculum

  • 20th session - Geneva 29 September to 1 October 2003
    • Case studies on transparency and disclosure on corporate governance
    • Disclosure of the impact of corporations on society
    • Revised ISAR model curriculum

  • 19th session - Geneva 25-27 September 2002
    • Corporate governance
    • Accounting by small and medium-sized enterprises

  • 18th session - Geneva: 10-12 September 2001
    • Accounting by small and medium-sized enterprises
    • Corporate Governance - (including a workshop on 13-14 September 2001)

  • 17th session - Geneva: 3-5 July 2000
    • Accounting by small and medium-sized enterprises
    • Integrating financial and environmental performance indicators
    • Roundtable on Corporate Governance (hosted by the University of Geneva)

  • 16th session - Geneva: 17-19 February 1999
    • Guidelines for the Qualification of Professional Accountants
    • Model Curriculum for the Professional Education of Professional Accountants
    • Global Certification and Accreditation Systems
    • Role of Accounting Disclosure in the East Asian Financial Crisis: Lessons Learned
    • Self-assessment of the functioning of ISAR

  • 15th session - Geneva : 11-13 February 1998
    • Examination of national standards and regulations for environmental financial accounting
    • Identification of key environmental performance indicators and their relation to financial performance

  • 14th Session - Geneva : 1-5 July 1996
    • Review of significant current developments at the global and regional levels in the field of accounting and reporting by transnational corporations.
    • Accounting and reporting by commercial banks.
    • Accounting for government concessions and other benefits.
    • Compliance with international accounting standards.
    • Reducing barriers to trade in accounting services and the development of a benchmark for professional qualifications.
    • Regulation of the accountancy profession in developing countries and countries in transition.
    • Current developments in environmental accounting.

  • 13th Session - Geneva : 13-17 March 1995
    • Incentives and disincentives for the adoption of sustainable development by transnational corporations
    • The integration of environmental performance indicators with financial information by transnational corporations.
    • Review of national environmental accounting laws and regulations.
    • Disclosure by transnational corporations of environmental matters at the national level.
    • A practical approach to integrated environmental accounting : AGIP petroli case study.
    • The European Community's eco-management and audit scheme.
    • Sustainable forestry operations and accountancy.

  • 12th Session - Geneva : 7-15 March 1994
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a global overview.
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a national overview.
    • Environmental disclosures: international survey of corporate reporting practices
    • Accounting for new financial instruments.
    • Accounting for government grants.
    • Accounting for leases.

  • 11th Session - Geneva : 4-12 March 1993
    • Global overview of the state of accounting and auditing education and training
    • Responsibilities of the accounting profession and direction of accounting and auditing education.
    • Regional overview of accounting and auditing education and training in Africa, in Asia and Latin America, in West Europe and North America, in Eastern Europe and the Commonwealth of Independent states.
    • Profession accounting education: some requirements for the year 2000 and beyond.
    • Recent developments affecting the European accounting profession.
    • The Education of European Accountants and challenges of the international economy.

  • 10th Session - New-York : 5-15 March 1992
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a global overview.
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a national overview.
    • Environmental disclosures: international survey of corporate reporting practices
    • The international conference on accounting development in francophone Africa.
    • Review of accountancy education and training programmes in Central and Eastern Europe.
    • Accounting problems arising during privatisation : a global overview
    • Accounting problems arising during privatisation : a national overview (Czechoslovakia, France, Germany, Hungary, Mexico, Poland, United Kingdom of Great Britain and Northern Ireland).

  • 9th Session - New-York : 5-15 March 1991
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a global overview.
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a national overview.
    • Accounting for and by joint ventures.
    • Accounting for environmental protection measures.
    • Accounting and reporting during and after the transition from public to private enterprises: an overview.
    • The organisation of the accountancy profession and the role and qualification of auditors.
    • Description of the data bases available in the comprehensive information system.

  • 8th Session - New-York : 13-23 March 1990
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a global overview.
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a national overview.
    • International survey of financial statements published by transnational corporations and other enterprises.
    • Accounting for and by joint ventures.
    • Accounting for pension commitments.
    • Accounting for intangible assets.
    • Information disclosure relating to environmental measures.
    • Ways and means of improving education, research and practical training in the field of accounting in member States : result of the survey on Africa.
    • Further steps to be taken in relation to the development of the comprehensive information system.

  • 7th Session - New-York : 7-17 March 1989
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a global overview.
    • Review of important current developments in the field of accounting and reporting by transnational corporations: a national overview.
    • Accounting for inflation and changing prices and market and historical values of assets and liabilities.
    • Information disclosure requirements concerning the annual of the board of directors.
    • Objectives and concepts underlying financial statements.
    • Ways and means of improving education, research and practical training in the field of accounting in member States: special case of Africa.
    • Data on foreign direct investment.

  • 6th Session - New-York : 7-17 March 1988
    • Review of important current developments in the field of accounting and reporting by transnational corporations.
    • Consolidation procedures.
    • Segmentation of aggregated data.
    • Numerical data on the largest service transnational corporations.

  • 5th Session - New-York : 2-13 March 1987
    • Review of important current developments in the field of accounting and reporting by transnational corporations.
    • Accounting and reporting for business combinations.
    • Revenue recognition and accounting for non-operating gains and losses.
    • Valuation of inventories.
    • Numerical data on the largest transnational corporations.

  • 4th Session - New-York : 3-14 March 1986
    • Review of important current developments in the field of accounting and reporting by transnational corporations.
    • Accounting and reporting for investments.
    • Information disclosure concerning related party transactions and transfer of technology.
    • Accounting for property, plant and equipment and depreciation accounting.
    • Auditor's association with non-financial information
    • Problems identified in the course of responding to requests for information on individual transnational corporations

  • 3rd Session - New-York : 11-22 March 1985
    • Review of important current developments in the field of accounting and reporting by transnational corporations.
    • Legislative backing and enforcement, prudence and reserve accounting.
    • Accounting and reporting for transactions denominated in foreign currencies.
    • Accounting and reporting for research and development activities.
    • Ways and means of developing education, research and practical training in the field of accounting in member States.

  • 2nd Session - New-York : 12-23 March 1984
    • Work of standard-setting bodies, governmental and non-governmental, international, regional and national, in home and host countries alike.
    • Accounting and reporting policies and practices of transnational corporations.
    • Issues of accounting and reporting identified in the course of developing the comprehensive information system on the activities of transnational corporations.
    • Review of specific accounting and reporting issues.

  • 1st Session - New-York : 22 February - 4 March 1983
    • Review of important current developments in corporate accounting and reporting.
    • Efforts to regulate and standardize corporate accounting and reporting in 20 selected countries.
    • Financial statements to be accurate and honest; to give a true and fair view.
    • Admissibility of equity method.
    • Definition of contingent assets and liabilities.
    • Movement in fixed assets.


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