Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, twenty-fourth session
30 October - 01 November 2007

Key Issues



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(TD/B/COM.2/ISAR/L.9) - 14/11/2007 - 3 Pages - 54 KB
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(TD/B/COM.2/ISAR/INF.10) - 05/12/2007 - 13 Pages - 158 KB
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(TD/B/COM.2/ISAR/36) - 29/07/2007 - 3 Pages - 430 KB
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The twenty-fourth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is scheduled to be held from Tuesday 30 October to Thursday 1 November 2007, at the Palais des Nations in Geneva, and will commence at 10 a.m. on Tuesday, 30 October 2007.

In accordance with the agreement reached by member States at the twenty-third session of ISAR, the topic proposed for the main agenda item at the twenty-fourth session is "a review of practical implementation issues of International Financial Reporting Standards". One of the main topics that will be discussed under "other business" will be a draft "Guidance on Corporate Responsibility Indicators in Annual Reports". The provisional agenda for the twenty-fourth session, including the topics above, was approved by the eleventh session of the Commission on Investment, Technology and Related Financial Issues. The UNCTAD secretariat has conducted work on these agenda items and, during this session, experts will deliberate on the secretariat´s reports on these topics. The provisional agenda, together with the secretariat´s annotations thereto, will be circulated as document TD/B/COM.2/ISAR/36. The secretariat´s reports on the agenda items above will be circulated as documents TD/B/COM.2/ISAR/37 through 40 and TD/B/COM.2/ISAR/41 and 42, respectively.

During the twenty-fourth session of ISAR, experts will review country case studies on the practical implementation issues of International Financial Reporting Standards. The session will provide participants with an opportunity to exchange views and draw lessons learned from their respective experiences. Experts will also deliberate on a draft guidance on corporate responsibility indicators in annual reports. Results of surveys on corporate governance disclosure will also be discussed during the other business segment of this session´s agenda. Furthermore, during the twenty-fourth session, several international and regional organizations engaged in the areas of financial reporting, auditing, corporate governance and corporate responsibility will provide updates on their respective activities.

Member States of UNCTAD are requested to submit to the UNCTAD secretariat by 16 October 2007, at the latest, the names of the experts who will participate in the session. As noted above, the main agenda item of the twenty-fourth session will deal with practical implementation issues of International Financial Reporting Standards. A draft "Guidance on Corporate Responsibility Indicators in Annual Reports" will be discussed under "other business". Therefore, it will be beneficial for member States to send experts who have the necessary background and responsibilities in these areas. Furthermore, in accordance with the outcome of the consultations on the review of the functioning of ISAR, on 29 October 1999, the Trade and Development Board called for greater participation by experts from all member States of UNCTAD in the work of ISAR.

United Nations bodies and programmes, specialized agencies, and intergovernmental bodies, should they wish to participate in the session, as well as non-governmental organizations in the general category and those in the special category which wish to participate as observers, are requested to inform the UNCTAD secretariat of the names of their representatives by the same date.

Upon arrival, participants are requested, before entering the Palais des Nations, to collect their badges at the United Nations Security Service, Pregny Gate entrance, 14 avenue de la Paix. The Security Service is open from 8 a.m. to 5 p.m. Because of the security measures in force, participants are strongly advised to arrive before 9 a.m. in order to complete entry procedures in good time and proceed to the meeting in the E-Building (Bâtiment E) of the Palais. Participants are requested to carry a passport or similar national identity card with them. Taxis are not allowed to enter the grounds of the Palais des Nations, and visitors will therefore be dropped off at the requested entrance gates. Furthermore, luggage may not be brought into the buildings unless the United Nations Security Service gives special clearance.

Communications concerning representation at the session should be sent to the UNCTAD secretariat, Intergovernmental Affairs and Outreach Service, Palais des Nations, CH-1211 Geneva 10, fax: +41 (0)22 917 02 14, e-mail:

All other enquiries should be addressed to the Secretary of the meeting, Ms. Marisa Henderson, tel: +41 (0)22 917 17 73; e-mail:


Supachai Panitchpakdi
Secretary-General of UNCTAD
28 August 2007


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